CTA Case No. 2859 (Decision)
.RE U f C OFT H.llPP1SE.8 Ct ~ Rf OF T\X APPEAL8 QUb.6uN CITY L.��~ . 1.� ,Tl {f ;1jr; t'u!i, t '1f'� - --� -�- --- --J !J..l 55
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'l - 4- 1ol ..iotl r t l t 1974; (l) t J.t ' et r 111 ~�~�1\lly ele.,orti ~.,. suw r wa inim-1 to . a"tio al I t il!of'& �t � � .3 ; (it) - "'' t t t tte � n �ru 75o, ' 0 .. h~ .s~ ,.1 a te 1", 1"11 ... ~ l-!t1. und .. r p Ol) t-�~ be. d in t e aEC t of 'fl92 t ~. (' . ac, t c y be n pl ~ tbG 1l"t0d1 r tn. e. u .r :ur. t r.:s . et)i~ essel ,. � ( i.)' . .J.. .. ' 3- ?;n �~U 1!1 i t t � ag :~1::\st th~' y 'h 1 by th~E! ..e11~�tor o .:u o s � !' the :rt o �.:am oa .. --ul., 2 , 1- 76 h .(1""in". nd r .orfrdt r tb~ Oo er~ ent . 1976 af'> i i t . for d.1sno i+::ton i. () only is ~. 1tu . r r i lat ""
... ~ ... :ta~if'f and JutJto s ,..icd � , ~t:t on r ntends tb:':lt th ,. ga. on J~ary 1, 1975 in ttde e s , or 'P:trior to FttHsrua~:v '21, 19?5, 1a not p~ s,lizc by P '""'1dant1al. nee!" es N � S19 ~nd 65'9t that tb~:r,g; itt o law which expm~&ly p'tob:U:d.t~, the e pert~t1on or su!'1ar ~ fo ~d � eoun~:r e1\! �h1 f'i'(':~:q~:n~~ el" lef,al '~nti t.i~a otllt.:ir than tb )td.li pin� i.,xeh~ .~ ,_ Co p ny, lnc � J that t1r1ot- to culd lA~""I"'Qft'U t.h~ forfei tt r. ot the 1�/L ,, Nttgro~ star . (/ I*"'' 1 turthe.r ont l'ld�~d th� ,t th~ V~S$ 1 is not ub... a oalY ve.st"'~l:! u unl rullv in $ 1mpo-r t1t.:m ol" ~xpe tation f ar�t.tel ~s, o tn ~nViy:!.nR llttt~/or tl'i..u ~~, ning ecntr ln:tnd l" amu glfF'd arti-.::1(' s na J 5 9 Jo.
t .. ' .. 6 - t �, no s~s i~n , . control of tb.e c nt l � :as@im~n; r the a s �1 e "\Up �rvlsto an vno oted a if' he 1s �n� , fjnoes of th1 s e � ru nplic & .io. to f 1 t1 r o~ ttl o � 1 1.n � e eon in t ~ veaail!l ou ��tion i . that o .s �w "'�und in"fo ed and jt 11 g n 1! r . a esae1 ": ta !I' ~ne lt !o s .1. . can b lP. f:d from hi., s on .ent, iff - c s Coil . t th. "'�~ ct :hc-.t ..... e 0 of t off t!t nb 'l' -~ 1 e for or f :rf .i t.Ut'-.:' .�1t1 v ss.l i:ind .1r� nd i t tin!. .h to h & comrn n a ie hi., or til ti th 2,) 0 '!H'! ~ sni() d 1ve t 1a,
- 1- 1.n .,. . � . 1>1/L � Jcg:ros �"�.art tt qti. f!"c tn t " tand. c.t t Q ~t ~nc or tne 1 � nv lved in tb1.;;> e .rt 1 n, +nc l tv r as m.f.!,...� �h ""'... i ri �. tit"'!\ ot to 'l fH~ 'I; "" Ve9sel nut i('~e l te ~~ .o lea(, hereo l)� h 1 e .artiol-s . \J;1.1e1! el1ar r.'j t!'te ..,$ Wa:S U$9 ... r t fi 1 rte uS Ik .ord; ]!..~ _ _ p � /1, ll", 1� ce _ ~ (3) mont :r. du t � e.arter � ty. t' �. ten . d h1 0"
' � Jt - pflltit1otUtr ~it~o l.tim ~~n"� � .,d til'l.'!l aet el" ete: .nmm1t- ted - y tb~ c -rterer shtntl'i rte��~r, in !aB:r s� ns&, be attr-i utabl te, r a<i"f rs~ly tfe~t the l'H:-ti.t1on~r y d~V!~~1on m;,.de b~r tbe v sa 1 rom. its 1 tend - d oe~l d stin t on te � !{)re1r; J10� t, or to .,. bn,1!n, f:ahat'\., tbe't'eat, w ~ navel" p"!.O~-a by tb-1'1 n'Ztiti.on~.,. . :rh~ lac' ot kr: ~1�~ �t!' .t pt1�1 fion r or th~ fiY.portat. Ql\ o f th _, ~a:r -tn que�tio wrH; e n�i:n~o-d b,-r nD l ~? ... s than Ha si. <il'l h ms~t?l:t aarl two (~) t er v�:itrte-sses, t1.rthu.r s a.y ;,:t .C! A11ton o 'i.hr a, at'lt c-oMequ~ntly, tor l Z' clt o.f nrsviotts kno'Wl.�1df!~ th ~or i'lt1tiorw wa ... lea -ed 'Om detearrtion by the f\., art~nt of fitJ t -t')tH'll z, July lt 7l~, pn . 14(}, 1~~, Custots$ �-. ~e.\ thu.H~~"l Hase1.man ver \4~~ 1 lm~w his oblir;~tions ltttder the enar-t:~ partv t~lher.ein he bottnd .! 13-e:lf ' 0 l $1) the esnftl onl . in Ph 11 ~pin& terl"itotlal ""-'"t "1"$ :>M not .o load p.rooi i t d al"t1eles �r g!>~" ,_ . thereon , The . ll�~c:l~!c lnstruet:tons to hi..: flls..tron -ila.nday1ng not -.~~;.o GJh... ~te th-P vass-Pt 0 1 t~t e terr1 to al vater , whillh a~t w �~ ever eo t:ra- di ot thin , la.rgely on aeeount of th !\ill st p~ !is~ .n \
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