CTA Case No. 312 (Decision)

... - - er 12 nt. fr� � X� � � ~ � - - � � � � � � � � �� n 415 1/.1

� 312 - 2- pt , r�� n � ag nt e xaai � � Cl tt and oth .r re or of , ak n t t 1n l th � u t1c le -�� n � 0 lc et th th excesa d y � ch c r etpt # � � 1 � ��� 4.16t an n h !) !I � y, � d y � or - !ca # � t It !n t ' t oll 6, 2 2 ����� ������� ����� cketa le 1, t �� ��������� � �to J n. :16, 19:> 416 'Ill

IO ... C.T. A. a � 312 - 3 .. 261 ,7 6 � 0 �������������� � � ��� � � �� �� .1 � � ( � the aatea._.an... t � inl petit! the la t c �t��� � t! n ,_,oJrt. tly. as � 1ed by hl son f f 11 �� d lartd 1n �f ul � pet;l 1 n f r w tht.G � t. y law. � � c petit er ll1s ev � lt n t tht �~ 1us1 Aft � resenta t f etl.- vu, an J � 18, f wle f he ulet of Cow:t. 1- 2 �t�t� � exe � 1� ne 11genc�. cc d n � 417

.. �1 � 4- it n thia C f June 29 , 1 57, ~t1� ton fil c hf.& l' t en earlng s 1 r 1 estt nn �f -~ pr� - 1 � the J: s f>f t r 1� nt ore 1n ft tat k d 1 h � al. r ur �� n ult. It s u �.. t e n a� 11 :.rd. p t c: ""1:"8 ., 1 e t nt t - c n t tut - nt d t ju cl 1 c nf rb trl\Lj'. h ly r c ; ( ) t. tlt. fr 1 ht) � ��� g n 111 of � not y at ( a t ) at � fJ:t r.-ceip a � c � � ill he.. re t ita 1 t - .t � c lu � " nt ... 41

... � 12 - 5- � � �� t. n nt o of orr ctn as o is n t o rt 419 ot

�6� y � i I. 1 t nt that era of uud s u � of � � � ~e le � � an freight t1oketa wbi h ���� a are hypo htt1 al ��� � 1 l uld h ve ~"�� fut d the 1ve c r~eotn��� f � ����� ent y .reeent 1n evi � � he t1Gkt\ kltts an cash � re � p. t � er in est1on, hie , � � � ln the f Win � c ntruy, � ta � �� ein � � ���! � the a t� of the a �� .7: alled t diapx-o t e r tn �� t e nt tltl � tth I' 8%' � ��� th d p ti 1o � arauea hat re e! ts issue or he e eaa a a � are t bill f ladin f the r��� that t ey o n t c ntal t e de cri \1 f the erche !ee, t a anti y, the val �� t � �� and e consi nee � hu:ef re, t he e h enta of the l � onae tly, � � aa1nta1 , they not subj t y tax. h11 re, e cann t lt! r�s pr os tl n. � 1 127 'lnanee � hich Inter~ vln t 1 Aut � �� I � v. ~ lle t o Inter al even , JYpra), r�� � �� f 11 s: ., .

�2 - 7- hil� :l - � or p it 1 t � v� J. ., � � fre ia or - � tr e t s jec t t the article 1ht .. . 4 21

� 12 - 8- lsau eli o � et1 te a gage, \lt rei ht. �� e1 eana th �� art lea of p�z� al �on� � 1 at la sta �� �� - 0 t val �� t1t1oner � t at al f ~ ll �� t. ���� � X X are � tlaket.s� t y ce f o e.r the vel e 1��� "�� �� n ��� � f r t � 1� .. :~ t122

- � 12 - In vlew of he a ission ta1ned 1n peti� t1one.r� d. t.�d June t 19,7, �� aka it that rasp ���u 0 utln the t x, eel h t 1�� ��� e � l � r a! r� that t � � 1 1�� atacl pon oect1on 121 of t n 1 1 n ~ � 26 da � ept g ld ulati n, as f �t ' has the f ce n �f t f l � nly cr ta r� f t h 11 ch pre ever, 1 Uli e pay d t nt c t 1� � � �v o nt f l se c n- XC d h ( � �� v� n er 1 t Up n c. t po- , y re f t a1tf. n t t 1oh � Heip 1 ere �� ~. alrea y aer � er s uld ve ln evi � i at b le � nd cash fart r etpts p part1cul r1 y the !ntta �� were t r ..et tt ere 1s& e f r � with values alow 1n each etance. v _n failed to d a � e � un� le to et with petitioner on the p o osi 1 n. � ver, as r ar s the r f eo c nly .,

1 � 12 - - 1 1 d etltu�a lc c ti� ed atly . ����� ~ultural, 1n the auv�t! n eC f.n t � 1�1 ut �� ra� 11 f nte:r: a � � 421

� 12 - 11 - nal IV t, � . A. �� � 2S � July~. 19~7.) � the ������ en ate u 24, 195 1� n � ' � is r r t IU 15, .16 Janu y 1, �� d entuy at tax f � lod fr epte tr 16, 19 � ith c t1t1 nu. � u u t 26, 1 57. n!l � P 11 .. 425