CTA Case No. 287 (Decision)

t-1 Ll I IC OF' THF PHJLlPz l!.J t)l H l' (, F I' \X APP~U. \.1 \N ll..A ' .� � ft'IUS � � . A. � 287 x- � � - - - - - - - - - -� t :r ls oft *l�loo w l.la _le f 'I tax ali.Jila~y eatlonl . . . � etlti er ��1� at pu l!c a11Ctlon f c~taln real ~ �� reaponcient, appeal dl�l� y pezolod � llZ. ut 1 f ,n \AIU�t d t.Obe 27, 1 � ... it f-. a or cenl1clRatlon ana (1) � f 27, f ln �~.... � zoep ea.n etten � of petltl (2) :1 ht o n90n nt l6,860.a a rea- CJ." � 611 61

7 -- I 11 � pl�ad!n a � oot aDtN<IIZ' tax of 16, ~.31 � � e~> &t. lac� thAI l�� flc! y inc ax foz 1949, � wUl �� tba fielency inc � a& P%"opeJ:� ��lua n of 1ntuest. th�t �� nee of 21, 4,. , 8 3. 4~ tly HSPCI.a<Mtnt � Ul*'Cy tax of 16, 60. 1 a t� 11 ........ t fb'st. it �� tax return f petltlene. 1t 1t .tdentlf.t.O � elq)ellaea fo adll � etc. � rh aJIOUtlt. � laall tit cleuln el of Pttlt!an�~r ���a.ry ta ........~ aald ac (1949 � etltl~ tts t at ��ld � t. �1n tt. t a C\llt1vat1 of ( is) ~o- �� ... .. ty �t oan e1,. .--..c....... r o. bay.� ( hU.lt .) ectlon (a) (1) f tM tloullat.....U oue Code allon tM .. .IIUG 11 t � ... f.QC.u.n:eci In tM c�� of far~.-r � tr � u bus . �� � lt � 1ch ..... .Q..taU .. .....rate t an not decluctlble t y 11QCl. K � � 325. p~ov da�c 75 f � ~latl � . � 2, 61 2 If

7 .- 613 (,f~

� 287 -�- � ...PH t �� o the natta oth 0 pet1t My l of ( :a.JDJYd"\y.. l� � � as to a~~~~Mmt spent oz ,~. .1tarlal � the . .I)UJlt't � t it t lr� . .Nft\ � ,__.. y fe cl..rl a t ��~ o place t a ',I'III'I!Dad~tlve state. � t. t re on, 1� ~.-raal - t ' .. fl8ib't. f.,...... '111..... � 2. - napect f any lld S 0 fR pe t ttezt~llleft�ia � t� ....-. . the val � � ate. lt ef exp f.tun y fu �� act c tHe � t .- to failed ly �lth t t� 1t � t hat t cla lNll � /)

287 .- l of � 3.31 npn � �l~ �� ,...,_..Mfttatlon e.....-a. COUMel fo:r ,.tltloftu has - -�- wl h the t ef 31,1 .17 - c :waaclaae4 as �of CIJCO. JM� "� of 1, 121.. ( �� 1.) he in� c �� � .te aot 1ti taa � �� � JlclaSM � te.rta ......... ., petttieMJ:' �1 e .tlMll.... W Dt -at . . . . . . . . . . . . . . .! ... , . . . . tl tl (a) (1) of Oie. hethR 011 _. �c��loft _. ce�loft�J t .,.._ pe.rso ~ lat1M ef MC per- �on ec ,.,.... wltb petit! �pent in � oc���tens iiMI \JIR or not t e.tn.ss of tltton � dlzectly ~~tly In oria' o quallff f� � it at M cle&~"ly .....,., ola.s.M to haft -... �pent for nsw� tatl at �nJaary �w... � th� etltlOAU' aU U .�. .MICe y evl -..uctiltlllty 615

7 (i � �� � 1� � ' d ;tn the a � :lt �� 39 � (2 ) � 105 2, c f 11 y At o.r ty of t f the nault ely c it � 616

� 287 - 7- � n& 0 �l e �� UGh c t1 y 11 t t of ta tt � t on. y t. .) 1 to "t: ll nt eh v all as a 617

I - � 1 - � c on c p ly h rul �1 Co � r- v. llee r o In �1 f1 - ht � ld r yt on t of 1 c 1n u t aent� �� � t t tel t �c f� 61 ~II

1 - .. t� f � �� c e llect def c ency - It 1 upon e crt d. t c: 1 � c th e r � - l - e1 If ta. r � � d 1 lt � r t sly �c 619 tto

7 - � l wi t ol etl. n f lC X � t~ c. 3 o, �~ �' � nt 1 t l vy � r 1 y ta ral t puru 0 u tp l t on - 1a � t str nt y �r ... � � -. e t � l .) �� � 1 ( ), 0 in 1 t0 ( � 1n � 2, � 1c � � t� � :::~7; 11 'C or � 7. ) f � � � !l 1 - Ju � � t 1 n � 620

� 287 � - 11� � In X&' :u::-n ft t� ll.. l 3. f � 0 lKt t I.e t� 1 l� tit fer the ye al �~� �InC� the ' ax � , 19~3, c llect clal �tion. wlt t� ., tw- yeu peri �1 � � notf � 6 21 6og

� 287 - 12 - ����� ~ �� t � lat � ..... aa uper- a.o.G by t one lssued ll tc n � c t� lt.aa eel ( uy ept. �� 1 � Int. ev., "t COUI"t t� collect th l*'tttcz' � � � �� ,...ollector I t. ev., �� v. CoUecto f t . � v. ollector U J 1. 19 7J IJSl)llft t.r �~�tlen of Int. �~�� ~-. I� c&ea!�l � ., zoe- � plu� tbe c~a- ln �~�� ate of dell� nc � ts alns pe ltlonft. 622