CTA Case No. 1961 (Decision)

- ' ~EPUBI.IC OF THE PHILIPPl'N I ;� COURT OF TAX APPEAl~ QtJEZON CITY . UI ., ion a � 1961 X- - .. - � .... .... ... .... .... .... c h1 11 1 1- to r p e1-

~CISI N ... CT C 5 , � 196t a not h p e . t i aa p 1 w1 hi o. 112;, ieh r ct1on 11 of follows:: / Court consid rs this qu t .1on of pr1 1 po.rt nc s 1t ju 1sd1ction to ci th cas o rit � l t p ar th t �On pt b r 14, 1966, :> t1 io r, 1 or 1 n a ord no th th l wa of' D awar , o. s . A., h ng its of'- enu , ~ nil , a t e con 1 ne . of o ion pic. tt d "Du 1 t D .ablo for hi�ch 1 id !.},015'.80 o th Collfletor of' C s�o s, 1 � ' la er at o 1 , rport und r Offiej 1 Re 1pt n . 1~6573� Th � 1 ortati to wo .r1 t or $ ot p1ctur ,, o it p n1 lh .... h rint with Sp nish .eub-t1t1 w �tt urried - to t s ho off c i e Yorl for all d rr in hi Ant.

�1 1 19, 1 ' 0 't t ot 1 1b 5'1 � . n thn 1 1 t. c1 � 1' 1 67. r 0 1 - c h 1 '� t 0 1 o r or -' 1 11 0 1 0 �- 247

' ~~ . 1 1 nt t a1n b ur� l' 1 u on t 11 ; c ~no m lie� t r t l c. � � 25, , 1 7.} c1 r r I� n !' r of in� ' n t \tl' h - 248

11 � 11 r b 1 b 0 t 0 1 Q ot c 1 t c t 0 fil d r 1 1 un t' th r no 1 10 r r f 0t 01 - ... �i � 0 a 1 r �. t 13, 1 iii ~' � . u & City ~ -j,;t__ ~ s 249