CTA Case No. 2205 (Resolution)

'> - REPUBLIC OF tHE PHILIPPINES COURt , OF tAX APPEALS QUE.ZON CitY 1. Edward Greve 60. Dehne Family Trust 2 � Abraham Marcus M. Eirich 3 � Gert-ruee Rosen 61. Louis & Lillian Dern 4. Raymond & Joan Ariola 62. Sue Greenberg & Lucille 5. Mildred & Adolph Leitner Fisher 6. Bertha A. Cummings 63. Marjorie Sterritte 7. Ralph Gerglielmo 64. Anna Rtckman 8. Ha rol Shore 65. Alvin Machonis 9. Irving Schwartz 66. Perry & Everett Dunn 10. Alice H. Marsh 67. Dr. Wm. & Kenneth Keats 1'1. Elsie Hope Beaver 68. Nortown Investment Club 12. 'Isidore Levy 69. George & Bertha Dvorscak 13. Richard B. Marotte 70. Lucinda Holdbrook 14. Slater Transport Co. 71. Robert J. Nicholson 15.' Helen L. McCain 72. Harold & Laurette troger 16. Jack & Rosa Rubman 73. Sam & Sonia Waldshan 17. Ni c h:ll a S � D � A 11 e n 74. Leon & Libby S~cks 18. Murray & Eleanor Kay 75. Martin & Beatrice Luck 19. Isidore Levy 76. Dr. Albert Abood~ 20. Robert & Betty Lewis 77. Charles H. Schreiber 21. Russell G. Estes 78.. Karmela Schreidman 22. Miriam Singer 79. Sonia & Jacob Schreidman 23. James Wagner 8 0. James F. Glesson 24. Irving Miller 81. J �. M. Alexander 2 5. Laurie Greenfield 82. George F. Breen, Jr. 2 6. Michae 1 Smith 83. Margaret S. Breen 27. John & Margaret Sit\claire84. Frank Cenatiempo 28. Samuel Kopelson 85." James Chu 29. Peter Vasilas 86. Louis Cohen 30. Mary Minotos 8"1. Vincie Congilose 31. Victor R. Beauchamp 88. Louis & Lorraine Crovo 32. S. Shawshan & K. Su Liu , 89. Charles & Edith Crovo 33. Sistina Corporation 90. Henry Dei 34. Helen B. Daroy 91. Nunziata de Paolo 3 5. William M. Sell 92. Thomas & Dorothy Earl 3 6. Neal & Jacqueline Beckner 93. Henry S. E iksen 37. Paul Lidstrom 94. Carl A. Etikson, Jr. 38. Charles & Carolyn Rice 95. Viola s. Fernschild 39. Thomas & Ann Lee 9 6. Joseph A. Fathcrson, Jr. 40. Doris B. Hodshon 97. Frances Frova 41. Stephen & Claire Reids 98. Stanley Gaither 42. Clarence & Florence Jax 99. Rudopf Gori 43. Charles & Kathlyn Terry 100. Lawrence Greenhaus 44. Betty Wally Dienner 101. Gwen Green Haus 45. Richard Sollenberger 102. William Helberg 103. Esther Jacobs 46. Arturo F. Lopez 47. David & Janie Nicholas 104. Murray B. Jacobson 48. Stephen Angell 105. Lawrence & Ivola Keat 49. Josephn c. Avge, Jr. 106. James F. McDonald 107. James F. McDonald so. Burton & Nascha Ravins 108. Florence A. Mergott 51. Nelson Kaye 52 � Harold W. Davis 109. G. Nelson Mergott 53. Allan V. James 110. Malvina Morris 54 . Pauline Simon 111. Marcella Morris 55. Elsie A. Simon 112. Ruth Morris , 56. Myron Kushni1.� 113. Ruth, Selma, Malvina � 57. Salvatore & Rosaline & M. M0 rr is 114. Selma Morris Scarpino 58. Rose M. Seaman 1�15 ~ Elizabeth G. Penny 59. Annette Cantinel1i 116. George L. � Penny III

�2- 117 . Ralph & Verginia Picone 181. Dianne L . Taylor 118 . Anna Punak 182. Henry & Gertrudes Wat e r s 119. Louis Punak 183. Paul Friedman 120. John Quirico ~ )84 . David B. Meinhar d t � 121 . Dr . Har o ld M. Romm 185 . Judith Van Buski r k 122. Mario Saloti 186 . Roaald & Margery Bird 123 . Earl & Jean Salisbury 187. Memekos Mete1enm 124 . Jonas Schreckinger 188. Memekos Metelenos 125 . Samuel Schreckinger 189 . Herman D. Schmier 126 . Samuel Schreckinger 190. Adolph & Faye Ri t t be rg 127. Harry Schreckinger 191 . Robert. F . Horvath 128. David Schreckinger 192 . K. Albert & Lois S t ra nd 129 . Barbara Schreckinger 193 . Ed~ard & edith McC o nologue 130 . Robert B. Seaver 194 . Gordar B. Brown , J r � .131. Bailey Smith 195 . Shama & Esther Cy g1e r 132 . Elinor H. Smith 196. Beatrice M. Ross 133. Susan W. Stewart 197. E. J. Hardley 134.' George B. Stewart 198 . Paul & Maxine Wooda rd 135 . Mildred S . Tedesco 199.J ~ A. Lahane y, Jr. 136 . Sue Viet.er 200 . R 1.. Winsky 137 . Irwin William 201. U . st Corpora tio n , Ioc. 138 . Mollie S. Weinstein 202 . Pa~~i ne Krasnow 139. Mar tin Weiss 203. Sam Friedman . 140 . Anna Woinick ~04. Nathan & Shirley F r umkin 141 . Kenneth & Jean Pi~zer 205. Harry & Annas . Sch roe der � 206. Michael & Helen 142. F ances L. Clouse 143. �J an Fitzgerald .Finke lstein 144 . James & wilma Brady 207. Joe C. Rasmussen 145 . A. E. Pi1aar Kolf 208. Ed. J. Rasmussen 146. Mons. Le Docteus I bo rra- 209. Nathaniel D. Roths te in Marce l I 210. Louis & June Pagel 147. Jorge Lund 211. John Poggetti 148. Arthur W. Meyer 212. E. Donald Hickman 149 . Nathan & Matilda Silverstein 213. Edgar Whittle 150 . John & Florence Prinzi 214. William L. Simon 151 . Felix & Lourdes German 215. B. D. Sponhaltz 152. Phi l ip H. Kahan 216. Martin C. Hoehn 153. William J. McM ahan 217. Sam K. Bradshaw 154 . Anna Lubin 218. warren & Faith Meeks 155 . Henry L. Lenart 219. Jacquelyn C. Nelson 156. Lana Kpplin 220. William Bas ch 157. D le G. Blake 221. Takashi Kubota 158. Roy S. Long 222. William & Nan cy Barker 159. Raymond & Madeline Dorn 223 . C. George E0monds 160. Leo n Siegel 224. Lewellyn & Dolores la 161. Frank G.� Lesh Frenie re 162. lillian Abele 225. Alex Kritzman & 163 . Gary G . Griffith Rosalie Cone 164 . Coysseas Christofi 226. Clyde A. Willis 165 . Douglas & Gloris Carm ichael 227. Iwao Jinbo & Harum i 166 . Ida R. Godlstein Jinbo 167. Clare .T. Popper 228. Valentine Bra ckmanski 168 . John Borghi 229. Nathan de Wos kin 169 . Jos eph & Fanny Casale 230. Janis & Hildegard Monsons 170. Henry Dei 231. Harold & alice Edmonds 171. Charles Cantalupo, Jr/ 232. Erick & Eleanor Schuster 172 . Dominic Russo 233. Aleksas & Kazimiera ''3 . Sandy Battaglia Sadauskas Walte r & Mary Warhley 234. Robert S. Spears 1 Bell 235. Willard & Blizabeth Cliff Fi ld 23u. Manuel Sanchez Ta ns 237. La wren ce & Susan Lewi s Koga n 238. Raymond L. Keller "239. R. Keller & Roy Carpenter ,

3 I �J � 240. Ella Brower 306. Richard & Thelma 241. Raymer McQuiston Gamewell 242. Foye E. Persson 307. Larry Amdur 243. Charles Albert Pulliam 308. Marjorie Hayden 244. Mathilda L. Spreen 309. H. Mishaan 310. Karl & Margot Nathan 245. Richard Marcus Gill 311. Yu Te 312. Paul & Amalia Lienhard 246. Katherine W. Daley 247. Dr. S. & Esther Fisher 248. Harold & Hanice Cavnaugh 313. Clement & Benanger. 314. Aaron & Bella Kushelefsky 249. 01len & Chessie Faye 315. Marie Wendling !urner 250. John J. Kane 316. Leona E. Buhl 252. Joseph A. Testa 317. Thomas J. Boodell 318. Kalmon & Mary Gershowitz 253. Matie N. Kane 254. Stanley Brinkman 319. Alois L. Mathis 320. William E. Boom 255. Thomas & betty Smith 321. Le Roy H. Payant 256. Francis P. Walter 32 2 � Felix Mansour 2 57. Jerome D. Lew 1 s 323. Marc F. Lear 258. John P. Walter 259. Walter &. cahterine Geiger324. Alden Lothop Van Buskirk 260. Charles & Nancy Dowdell 325. Marcella Morris 326. Fred & Else Wisser 261. W. William Walter 327. Florence Ludwig 262. Joseph & Betty Brendle 328. Michael & Jennie Magro Harvey Schwartz 263.Frank C. Ernest Martin s. Schiller 264. Robert J. Kehn 329. � 265. Jack Harrett 330. ' 331. Gi.lbert & Charlotte 266. Don Sokolik Oremland 267. Alice & Frank Reyes 322. Samuel & Pearl Kline 333. Fred E. Anderes 268. Albin Farenchalk 269. Joy Weleh Nelson 334: Anthony Birtz Desmarteau 270. A. J. Munies 335. Hugh McGranaghan 272. Maurice J. Fein 336. William H. Phipp 273. Harry Last 337. Albert Resnick 274. Anthony Puglisi 338. Ray Suckno 275. �John P. Janus � 339. George Landau 276. Theordore Zikos 340. Emanuel Hans 277. Edmund & Jane Galat 341. Paul & Marguerite Bass 342. Kenneth E. Fiel ds 278. Michael Ross 279. Lewis Sagal 280. Melville D. Jensey, Jr. 345. Livio Franco 344. Lambros Constantinou 281. Brokeon L. Zeller 345. Charlotte Bacon 282. Walter Philip Luthy 346. M. & Bella Raschkowsky 283. Robert K. Dahlstrom 347. J a clt Demon 284. Lilliam Schindell .285. Clifford & Hattie Allen 348. Dorothy Stepp 349. Anthony A. Gentile 286. Diane B. Gertler 287. Emil & Mary Novak 350. Harold & Harriet Sacks 288. Fred & Mary Schweikhardt 351. Panayiotes Antoniou 352. J o s e ph C i o f fi, J r � 289. Virginia Schutz 353. A 1ber t & Joy E ge r 290. Norman C. Schutz 354. Arthur C. Ernest 291. Frank Lock 355. Edward T. Smith 292. Roye Weintraub 356. Louis & Benjamin Poli 293. Milton & dena Frank 2.94. Dr. Wm. L. Kostenbauder 357. Roland L. Olsewski 295. arnold & donna Reinikki 35i. Sidney Kramer 359. Charles & Marie Wm.Son �296. Loretta E. Rudick 360. Marion Colby Frank 297. Bert W. McLean 361. Lottie Zagata 298. Edward Genter 362. Karl Jensen 299. Robert L. Davis 363. Samuel & Gertrude Espstein 100 . Earl Guster ' 1. De Witt & Mary clinton 364. Dr. Ramon Gochinco 3p5. Joy A. Henshel )2. Thurlow & Clara Dudd . Frederick & Alfreda Knirk 366. Fred Pusky ~ udrey W. Stevens 367. Jacob J. Brandt 3 68. Dr. Mortimer R. Camiel J & Edna Ilges 36 9,. Ceal Kass

4 I :. Malcolm W. Vallance I. Nathan Romm �''� l. Hyman Ros-en William I. Cohen :. Morris, Raymond, & Jerry Fucks $. Margaret Schware �� Rabbi Jonah Weinberg ). Henry & Madeline Wittstadt >. Doris M. Shortal 7. Lawrence & Dianne Nieman 3. Miriam Cohen ~. Lansford F. Butle~ .' ). Alfred Vecvogars l. Corrine Arnold Z. Est. of James Celo Cook 3. Frank B. Collins +. C & R Investment Co., Inc. 5. Robert & 'Elaine Hill 6. Linda C. Gitlitz 7. Joseph P. Lawler B. Roy & Karen Schuldies 9. David & Patricia Vaughan 0. Wesco Theaters, Inc. i. Robert E. Murphy 2. Beth & Nel~on White 3. Raymond A~ Behnke 4. Joe L. Luthey 5. Louis & Zaidia Luthey 6. Helen L. Dennison 7. The Hally Company 8. Edmund & Doris Hally 9. Dianne C. Pr~tchard 0. James R. Pietrinferno 1. Dav-Mar Products, Inc. 2. Karl & Margiret Gosaner 3. Wm. Beck & Barbara Beck 4. Charles V. Smith ;5, L. Renshaw Fortier 16. James Scott Abrahams I I I 17 . Donalo Breen 18 � Jane 11. � Snow 19 . Ann T. Cunisky .0. Will R. Gregg Jr � 1. Barbara V. Gregg 2. Khe To Yu & Louise H � 3 . John H. L. Marshall & Dorothy L. Marshall 4. Louis L. Luthey & Zaida Luthey ~5. Saul Plast L6. Mr. & Mrs. Charles J. Passalacqua L7. Irving H. Ross L8. Robert J . Banser 9. Joseph V. Costa 0. E � B � I vry 1. Frank E. Dickson 2. Fern Eggan 3. Miriam B. Simon 4. Vincent M. O'Connor & Hazel A. O'Connor 5. David Queller Inc. Profit Share Trust 6. Henry Bernhard "1. � Bailey Smith1 & Tax Service of the Fhi l ., I nc. Pl=l tit ion e r s ,), ) - versus - ) 1. C. I . A. CASE NO . 2205 ) ~nvy SSIO NER OF INTERNAL REVENUE, ) Re s pondent ) <-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x

- 5. - RE S 0 LUT I 0 N Ac ting on petitioners� "Motion To Withdraw Peti- t �ion 11 dated August 11 , 1978 on the ground that the � tax c redit claimed in the above- entitled case has already been allowed by the Commissioner of Internal Revenue to the satisfac tion of petitioners , and there being no objection on the part of respondent , AS PRAYED FOR, the said motion to withdraw petition is hereby GRANTED . Let the petition for review be considered with- drawn and this -case deemed closed and terminated. SO ORDERED . Quezon City, August 30 , 1978 o CON~tf:::;7. - ; ;QUIN ;Assoc i ate Judge