CTA Case No. 425 (Decision)

r v. .. ��� .. ---'. . -. --. -. . P SI0 T 1 1 app l .. c! 1 o t ~ po � en , Sin 9 1n,� t nd!ng �r � .h peti� ion�~ t a J � 1 1 cy �� , !.n Ut: h J: n !nte.l' t _, .........'"'-ly u o . h . t te o th 1 � t r' �ec a ed t er's ot e , 11 � .J v .11 ._ nd a ~ . vell y 7, l 1 ec vely, le vtn \1 _� jt es. T pet t o , � ole e1 , fil t and 1 h~!tante ~etu~n� fo th . H I Ct e. r� 4f 1941 n J nu ry 2, ' 19 6 (. )C 1 1t l 1' c. � n nt 1 r tu n ( x t J , p. 3, r � f or his f tb r's � at a fil . on x-uary, l . 6. of the b !s th �fust two retu%'ns, t pendent, n J nua~: .d t u $ 0 1 , 1 2. 17, . 67 � e ate ax � avell na ( xh1 its D and , p. 28, r .) � 248

_heae um w !d y . et n b i � 3( � PP� .29� �2� $ �s c � t !") hat t Up b� &f. nd l.l a 11.5 c 17, t fr tb � re�pon S S$ t� nd ��4, 7 3.09. pet1\ton It' t h sums of f',7,6 4.6 i dew f1C1 O$f . tat and In eri nee t axes, !ncl !ng J.n� at � ( x ib:;..ts a ack of n ..t!ce f fie no uS ess:.H!nt nc u \ ;:e . ) T 1 1.: aX en t 1 &ugu O't o l l. � � ' l .;l�uls , v h:tc t p p!c ul. 6, 1949, th �, ttl ne.t t~ t t r sp ant, ac o Jledu ~ , re cer .. t cJ th V t r � !tat er f arch ~, 1949 a in.: co of t :\ e �at-ed uly 17, 1'146 "n o d r 0 'l.\7 .rea.,ot s v-1 n li l & to a ' d.efic nc taxE: 1-aib-~' 12, P� 61. rec�� n ons ' . o, the J;.'s~. <md n on - J ly 7, !9491 4Cl �t for ce CJf � e eman fo d � � ~1�ncy 'ta e.,. (E:x � . it. 13, Po 63�� .:JL. ec-. '� gu" 1 � 1~9_, t - $ ... y tail � tlt!on reque c 11 1" f t � f c ency axe 9 h nd t lt.e p �1C t 249

, 'l:x ib t ). t � c� .� t 9, , thP. p th p ~� .e t ct stat '1 1 � g~t, nd t 6 , 6 � .f.J - 1n ~ t nc t x s, incl !n ttlre an c o~p:o:nrse pennlt it l t p � G. �7 li. ec . ) . ' t t' t t � p '"it n r t su nit 1 l d j ~t!fy th c u ter.an i � t lJer 1~ 1949 , � 1 )et ttl � r t e r $po X� !t 17, p. 73�76, 0.!. �--ec. 0 ee 0 en � {$ ' � ..�in t t � 19,...1, th cf :list a:t1t anc t' p v�S t e p nt e 19, � � s"' 0 � 118. et�c th � � vy n oppor- urtb r expl in hi )f th u ( xhib1 1 )� 1 d� p~ 11 6, 19 2, supple entP.d tt o"f a ch 29 1 �.9 2 s d qu t 0t ft r v at!o o t.b h � �� � l,. � re . ). 1� 250

.. re t � oe e i eti iC t ~0 � I ., e h x o no �t e l d al t f l ..., I 0 ani c: n � 1 a t uy

DECI 'IO - C..... A. CA 'E ~m. 425 ... 5- 29, 1955 1 b yond t. flit - .. ; r iod'' ;. rnv... d~d 11 r ' ction 331 of t:.e r - Code; an (2) t!"at, II t ~ war r :1 t of distrai t 1.nd .le�J~- ~.J ., "'1 ar t ..e notic_ o!"" 3-l7'1re re~p ctiv ly ~ rv d o~ t!ti ne. on S Jte. 0er 16 and 1 , 1957 wer. to ~ J u1y 1 7 , � 46 t1 pt to c0llect ':h ~;: ~e �ould l.Jo b-.. .t.�.. _ t cl_ 11 1 1 d .,_'i )'f ~ p .rio .. t. ~ ti 1 ?32 of t' anw � 'I ~ . ,'ct } c l; 1' l ~-ry v, ..... �� o, i~nt ...ltA, '' -'-' I ' fil d 07:1. to -j � i~~ i t. . 4- � ru. , v.!. � ' "lnd ) ~.., pro ibitio. �it r- .. i ~ l. <.l 1~.~t: 0.1 . . ' - )llili tt. t t t. ":. ...> .L .,. 1!1 '.~ _, .o t i .. � t' 1 1 � ) -d 'i -1 ' i ' 1 .1 112j. 11,j rit~ �- t l i_l")� t) have 0 rd. 12, 19):> , t� . � SJon ...... fi to t e pc ti tivn. t L'Ti., Oft" ca c o. .:t,... ...Jr it- , the .L � 11 1 . Th:;.t t c.. dc"'~ruetio~l of ce:::�taln .ro- perties ctioned ir t!~ c_tats an :n ~rit - ai ce t"'x 1 e tu.-ns 01 tl.E' 1e<t /\n 1 .T vel1ana ( �'xhibi t 'E 1 ) ha � been vei� ified ana ..Coun cor- rect s per gx ibits ' 2 ' and 12-J' (pp . 111 and 1J9 r0s ectivel.r OJ. L.c ui1 rec-~rd.-..; . " 2 . TLat �11 th' p:-opertie'"' of+- e e- c ec.r.ed s_ouss 'lar Javellan and Jn,.e l J - ve1l 1 re en er te 1n t:1o e:3t te and in- her 1tance t r turns (E. hibi ts ' A' and ' B' ) except t followin :

�4 6. Lot No. l.:i 6 the �sess prop ty of the ace ar u a of 11,5~ . ? pi ul j gal p operty of the dec a e � u es � :rep e (; s c on 0 I h s y ld;.) he f 11 in .t l. the igi 0 t e r spond n ll c 11 ~ed defic�ency a a d c t xe h y t.).tes .c bed; 2. he 0 not t. ef ti ' ll 9 l nd/or ~rron ou � n � het te . n t r pond nt i 11 le f r � ution o tt f t n p th r ,., 1 n � 2 ) of l -rex �oo pp ! C ti .,) p rt! CVi i. s !ch rea s. no t b gun or fil 253

fore t h f iliag on tt 3� 5 p !on I h t t ul ll t t it:: y t t (v ya' f uy hn t len y se- 11ent a r d � all oll 0 flve y rs , er s t - Me 0. pr e all '.�. $ 0 0t a-..se s i up t e 1 iv 11 gue nt t t h h he zed oy la sh 1 OU1t fr .. f . ly :1:} . 1 ..,':.;>. i � a. P i tl.. e uly 1 . � -� e.J: he ~ l _ ... n t X~ t �

� � 25 - 8� et n the !ni 1 and f! al ef! �1 y i' t!ti r y te a 0y nwt� 1 $. men in r . p . 6 , n~ y h 'J s not lJ. bl lib t I e natu. re .) , 0 ne e y de atl ~ 0 a nd e re h ae P� I i 0 hc 0 . l evy and llo 11a e n xpla s on u , t l' fn h , z ent s t l n i f 'xhi i I pp. 124 l o, tllf' re � � v se varl re , lt is o e r a a e . onclu e +"" spo en� e ist ed en 0 01 1 in in fi fr Q i . ienc y a e n l. n ~ith ever y ! t y 0 i .. u t co $0 ta en � t f�t e.t . 1 e ae t n 0 t '. - 1en y c t y to t h ,!' a c1 n ll .ed 0� s h v hi t l!ty, if t un of 1 e:r � e""al 11 y~ lo at t -� of t 1e 1 �~ t j ! sl a preju. i ia 0 2 55

,. I D lSI ,T,A, � h gov r� t . 1 '0 � uyoc on 1 Q 11 , No fore d to 256

4 11 � � ol , t t by � f :ing 11 � t1 � � - f 1 J c � :r f c cut �7 ly, X i 2 I p� t l , 19 � 257

r c. ). e y ot ee of p it tn y transft~ e tth ~r tn YJhole r !n p a t , by o. in onn c ~1on t ansf r of pl nt tions t � l.ict. th y p rt ~ !n,. ntly t e.r of� t h ~o.. 1ti cns stat d in Ex t v er t an � 1 ng old lea e!d for moneta ! rat a. They ol in h ye r 1941 f or . .n e y er ptcul (r� 95 , ) o the fact :n hat the v luatto date .tn es� t t 0 2 � tic p r oa of ( 1nva� n li rat ) n toncret v!denc of value cn E hibit 5 p. . ' e .), resu .e eo1 i ation at ( Inter ov 1 l to us ~. In, . �� � v. 15 2d) 54 ; E-t t 0 ~11 , � 5 .. 8 3, �7). 1 e et 1 r1 t the ugaz: qu.o a di not hav mar t al c o t of h nt ' 1 not ~ 7.1 1 0- v f �orr � toes&. or granting t t th r th n mar t alu , t nc of . ar t ric i not a a1: to v at! n ( , � Ra qu;tn , 312 U. � 25 , 85 L. d. 1 . l port nt l m nt � for the v l u of t p oper\ . is h , u o to y t ( s hann Power � � � �� t t !a � 3 � ,. 291, 6, 7 � � 1 25 8

I l ,. . . 'v. 2 .. l2 .. t .cgrd t pet!tione 1 & objection to t e n� Cl S! of t su ar ota prt of th taxa 1 at o th grou d tt t t e value tt ereof ha lready n inc d in the a s: ent .�; la ' w i t} e 1Q t:<:e it out r;.erit . ie find no e d nc j; e or 0 u th* Dj ction. Th s ti n hat sugo qu t 1 ere .i - v~l e~ � y the t t and , or , it 1 ubt� ful i the c n t-eat d as t X bl pro.... rty i qually ithout ~~e- rt. ugar quot ., once nt,d y and il itL J;a from the u.. ar planter , iS proper l' r i~ht , the d i ' oi hich C Ol s r 0 hi ting of t e e c onom1 en "'" fi f pr p rty.J to ,t ;;o. 1326, �Jhic l , ( tipul y , �h -r i .:ra t. p rt/ f th p t1t.toner1 f ex ~ its v lu snwl 0 l id r 0 y in �t � ilt 0 i t .J. r , 1 . put_. 9 t te e t e a d t .X li due t ex r�� ,f tan~ a. P cl on t .e le a Qlity or ille ity .to 0 s er.-c 1av1ng b n liJ 1ted �o the - ns r Q i e '0 . t sw ar quota nd Let N � 132 ' e ore J t a 1�. Ar y to disturb the respondent ' de� lnati r t tt r a na pars al .rop rt t th p t~t!one �s d cea e parents . v que tly, find , and $0 hold tl t ther 1 \t f.r .e p .i 1 � :r the total sun of C. , 4 7 . o as d �ic ier cy es ate a d .::n- 259

1 I l � l I I ti � 2f> -13 � l e� 1 'xe 1n .l !ng .,,n... g � t r in ' ! nn c 1n t e ti f � a .s p t � � ~ 1 io ro 1 z at ~ i ord :r: 'h ens.e t �0 n n hi t gent t ot�. 5, 7 � ' c ut. nX t 'h corresp tog i.nt r ts fr. e 1, 1 � 1th ' co t ga n t th 2:1, 1 . � I 260

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