CTA Case No. 2208 (Decision)
R EI'Ul-\c,IC OF T HE PH!LIPPI~ r.;s COURT OF TAX APPEA L~ qJJ EZON GITY 0 . � � �� nc ., ' I r ' n 1 � t 0 :� 292
~C!SICJ\' ... c c.. ~ o. 22 2 2 nu �x 1 b 1 tl s (': Cheval r, I e . Th 1 scov~r Cht>v 1 r, c . n 1t fl}(' or p y e . -tax a f r thE- ti s 1963 0 1t t r rl 0 nly to it t .lso 1 i e in 1 , tc b p bUc. th 1.s or t ir port, 7, 1965 .t en to Ls ChPvali r, Inc. 1nform1ng 1'1 in of in r d:!da d "'n a st- n it t of t � n~ s by ' C."b vall r, 1nc. on .() r.; tt r r nt, 1 hi n d t J n y 1.3, 1 '7 rr t .f? 0 241 t 1.c: . 53 s f d t d r f/11 1Jow �� G s c1t r 1963 � � � � � � � � � a � � � � � t6 � ������������� 1965 � � � � � � �� ���� � � o r ~~ ~pt ubj ct 10 t �� �� � � � � Ot ~ 1 n 1 tt r to 1<; ?O, qu ..st d th t h �i. cl nt 1' in t fl t d, on Jd r:d n. v r, b r- in h!n 1 tt :t' d t r 23 , 1970 and �o t 1 .t () ond t, t i ld 0 Cet � ,, 293
, ClcI nt"'l- �c.� 2 _ ...f-i C 3 by r titi 0' d t 1kl t. r u not cn~v 11rr I '� ~ 1 fl t' tJ t ~v 1 n :t fo bo v r,f � 1 t� 1c s d co � (; '1 ll"s 1 ve~� ,': no dt 0 � r> re t it i 0a t\ g 0 r r ('! tl r ~ th y it r �lu .. r:.. c-�� ov - n . in t "lc . tl. no � ' (!' ) '1 Inc . t in t f' 1 L. !'t=~S n d ln th1 ~ c. 5"" . On th~ otu r t t. o r 1 t int
c- ' �ot .. . ~v lv r () :,.~.:th .C ti .r 0h b"' '1 � BrC <'!'t l ,Q .r ~nit ' � . t tc l: f: rc �h.J . t t t c <"f t he f r f' 1 1 r ~~ 29 5
�r r !t r � � 1 � � 1 , 1./ �
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