cta_decision CTA Case No. 282282 1957-07-31

CTA Case No. 282 (Decision)

ft~PLHLIC OF TI fTI' II LI PPI ,., COUB.T Ul APJ.>�Al !-. A' LA � - \~ n r��. � �� � 22 - 'f~' - -- - - - - - ~ - .. - - -x l � c 1- y 1 � � 11 h e h) ... ... t � y �e n ( ~hl 1 B ) re lr� y 1 stall y � y, .. 267, at 377

- �2 -2- 11 �� � 71� ����������������� ���� ( ) 1- 2, .. a al � dlf 37 8

- �2 ... � �nd th n"t th t . t �t � n �r t .s t 1 f ll tt d ( l , ~ 7. 78) h d t h . a i d t :r. en C: or:tp\lt d �t th llcg d corr t 1 na d eo t , ft d uct �n th val f t ut nd an t ~nne ic. ld b t X d, th rat f � Thi for r fund ni � c r �P n nt , rc f c:r .. qu s .. t.:.on ... d, p titi n r 1 t hin t 1 r nt y �:: � pro lie ct o. 112 f.l t . p t If p t tio 1 r' f or t b u in , ~ nt ntl n r g rd t l �:.1nt ...... h i � t n t, in h Aly "' r x, th t l t t tin 1 he ui c l ud . tl 1 tl e ah � D" V n d T ~p.o y .t 0 th t - ~l tut rn l R V3nue CtJ $ ht - �e .. e 0 y� (�) �� 18 ( ) X lI

uE~I..J10N - .. _ c.r. �. ~ASE ~o. 282 -4- ' AJto~ooile chassis and oodies, the selling price of which exceeds 1 ..J ,C'C"' :Jut dnes 10t exceed ~ ,C'C"0 -------------------- 50;~< A~tn1ooile chassis and bodies , u, e s e 11 ing pr i c e o1 ~/1 i.c h does not exceed l 5 ' 000 ------------ JO~ ' 3oth sections 184 (?) ano 18' {0) provide that: - 1' t t th s d r io tp t n C� co ut nd (2 v n if � r ch p rt cc 1 ?' ch 1 quip nc, t th t v lu t io n c t� X p t1 ti n 1 of X t� in fir r ;,1 in t i hi c t c 0t c 1 t 1. oth j icil � r t! r ..ul ti nvol eo ft foun in th (�J�;i . ) ax 1 !o & (a t"on ~t of 1 1 ; ctlon 1 U.o . v. n f 1 21; ction � � � v nu ct f 192 1 t pt 0 380

EC f "l("l .. �22 � foll o t. �t . A. C i,) .. !) - n � ce &hv - .. 381

� � 282 of tne - 6- f� i f r th t nd, i s re 1 ci 1 rticl din rily l be u ��� l in ot th 1 r d1 nd nt n 1 �1 r ny 1 l t. l l . 0 th ca~. �ld in lt ti t. ve c y of � var tt� n- dt c r� (u r . . � vs. ' c Ue -c!g 1 c n n 1 ht r n h eiv t. 0 � au ile � ., it ably cl " ed t h � to th ent t1 n of the ~ar. 1v 382

� -- sol y r n<l. tt � cu- �f nt r ile ts � � e y vi yy � n c t 1c y � � 1 ' � c � yr ' 1 u 1. c or ry. ) t eli 1t ( � 1 t � IC - 3 83 0

� .. - tn f n. ( t h t y t 1 � y c � t 1 I f f. y 1 f .J ( ll � v) � ty 12. pr n 34

I, . �12 v- on t r dl c �t f 17 � J:t"SU nt to t n 18 of tt-. c rr ct t J t X � on tta. or atio f t e pet t on 7. , .. . � ount t tt .. t t1ort r a r d .. � 2, nc. r ! n f"\.:r n 1 E tr .. . � � �( xh! 1 A�; p ,. ,.., p t f.t or. for r ""'v w) � � t �ref re "' r~t �tl d t~ 4 t'l.: -:- ft:nG f 7 r� f J.'c nc ht � eicl a d t n th~t .:~ t l}' du � �r p n lo �� ~ y t r ..lJ(J t l)rl ... t (r cl t su f 1 , 7"". 0 nt . 1th ut r nc n � � t u- ~n. 57. 1la, � LI 3 85

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