CTA Case No. 2277 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF �TAX APPEALS QUEZON . CITY 1. Arthur W. Meyer 60. Lawrence Kogen 2. Nathan Silverstein 61. Raymoqd L. Keller 3. Roland R. Fredetteo 62. Raymond L. Keller Ro'y 4. Jane Pye Carpenter 5. Felix M. German 63. Ella Brower 6. Kathryn R. Forey -64. Raymer Mcquiston 7. Henry L. Lenart � 65. Foye E. Pearson 8. Ray S. Long 66. Marlin 0. Thurston 9. Leon Siegel 67. Charles Albert Pulhan 10. Frank G. Lesh 68. Mathilda L. Spreen Deid ll. Lillian Abele 69~ Richard Marcus Gill 12. Marian L. Brooks 70. Dr. Sam Fisher 13. A. Louise Howie 71. Katherine W. Daley 14. Cayssias Christofi 72. John J. Kane 15. Ida R. Goldstein 73�. Marie N. Kane 16. John �Borghi 74. Stanley Brinleman 17. Dominic Russo 75. Thomas R. Smith 18. Sandy Baltaglia 7 6 �. W. William Walter 19. Edith E. Field 77. John P. Walter� 78. Catherine N. Geiger 20. Helen v. Stillson 21. Chung- Pah Lee 79. Joseph D. Brendle 22. Claude E. Taylor Curt ' 80. Brank C. Ernst, Jr. 23. Henry E. Waters, Jr. 81. Frank E. Heyer 24. David B. Meinhardt 82. Albin Farenchak 25. Ronald A. Bird 83. Joy Welsh Nixon 2 6. Memehos Metelenos 84. A. J. Munies 2 7. Herman D. Schonier 85. Maurice J. Fein Deed 28. Shana Ayaler 86. Anthony Puglisi 29. Beatrice M. Ross 87. Theodore Zikos 30. E. J. Handley 88. Edmund J. Galat 31. Dennis M. Boer 89. Lewis Gogal 32. James A~ Lehaney, Jr. , 90. Brockson L. Zeller 33. Robert Winshy 91. Walter Philip Luthy 34. Vincent Di Gregorio 92. Lillian Schendel! 35. Nathan Frunstaim 93. Diane B. Berther 3 6. Nathaniel D. Rothstein 94. Emil Novak & Many B. Novak 37. John Poggetti 95. Fred H. Schweichardt 38�. Edgar Whittle ~. 6. Virginia Schultz 39. William L. Simmon 97. Norman C. Shultz 40. B. D. Sponhaltz 98. Frank Locla 41. Martin C. Hoehn 99. Roye Weintranb 42. San K. Bradshaw 100. Dena Frank 43. Warren L. Muli~ 101. Wm. L. Kostenbande r 102. E. A. Reinikha 44. Jacqueline c. Nelson 45. William Bosch "' 103. Joseph Weintranb 46. Nancy L. Barter 104. Loretta E. Rudick 4 7. C. George Edmonds 105. Robert L. Davis 48. Lewellyn La Foreniere 106. Earl Guster 49. Clyde A. Willis 107. Dewitt Clinton 108. Thurton H. Dudd �so. Iwao J inbo S.l. Alex Kritzman 109. Wilson H. Zimmerman 52. Vh!enti~e Brachmanski 110. Dr. Terediride G. Kirirle 53. Janis Mansona 111. Mrs. Andrey Stenens 54. J. F. & Wanda B. Honels, Jr.ll2. Fred & Bona Ilger 55. Harold R. Edmonds 113. Larry Amdur 56. Sliksas Sadnashas 114. Robert L. Stevens 115. Marjorie Hayden 57 Robert s. Spears 116. Knox L. Booth 58. Alice Bezalla 59. Mollie Benblatt '11 7. Clement M. Bensinger \

\ / - 2 . -- . 118. Marie Wendling 175. Isidore Levy 119. Leona E. Buhl 176. James E. Franklin 120. Kalmon Gershowitts 177. Laurie Greenfield 121. Thomas J. Boodell 178. Miriam Singer 122. Alvis L. Mathis 179. William E. Miller 123. William . E. Boom 180. Automark Employee~ Profit 124. Leroy H. Bayant 125. Felix Mansour Sharing Trust Arthur & 126. Alden Lethrop Van Bupleirk 127. Florence Ludivia Levinson~Trustee 128. Marcella Morries ,181. Michael P. Smith 129. Fred Wisser & Mrs B~e 182. Harold Shore 183. Samuel K~pelson Wisser 184. Willard ::W.; Watkins; Mrs. 130. Gilbert Dremland Iva V. Watkins 131. Gred Anderes �132. Anthony B. Dosmorteau 185. John J. DuBois 133. Hugh Me. Granhair 186. H. W. Reed 134. William H. Phipps 187. Harold Sherwin 135. Albert Resnick 188. Joseph J. Misschella 136. Mrs. Ray T. Sudeno 189. E. James Phillips, Jr. 190. David G. Hughes 137. George Landau � 191. Susan T. Winters 138. Paul J. Bars 192. Samuel Pill 139. Jeanett~ Laznsky 140. Livio Franco 193. Joseph A. Martin J. & 141. Lambros Constantinon Virginia M. Martin 142. Charlotte Bacon 194. Joyce C. Davenport . 143. Donald Abrahansen 195. Roger H. Farrell 196. Myron A. Hepnea 144. Anthony A. Gentile 197. Milton Weinstein 145. Harold Sacles & Harriet 198. Fred S. Lane 199. Anonymous Sacles 146. Panayistis Antoniou 200. James T . & Martha Brothers 147. Joseph Ciretti, Jr. 148. Edward T. Smith 201. Haroln E. Jones 202. Lt. Col. Louis M. McA~am 149. George & Delila 203. Joan F. Vesely 204. Alan M. Simgson Triantafillon 150. Matilda Heller 205. Abraham Marian & Libbise 151. Roland L. Olseioshi 152. Charles Dr. Marie T. Marian 206. Jerry E. Mayfield Williamson 153. Lottie Zegata 207. William Ang 154. Karl Jenson 208. James J. Wolahan 155. Samuel Epstein 209. Eduardo J. Rodriquez 156. Edmund Kleiman 210. Rodolfo G. Granados 157. Kenneth. E. Fields 211. Remedios Montinola 158. Madeline M. Dern 212. Mrs. Mary Maxine Ness 159. Richard Gamenull 213. Patrick R. Blade 160. Gary G. Griffith 161. Kenereth Albert Shrant 214. Harry H. Wallin 162. Teresa B. Diu 215. Rus A. Stevenson 163. Henry Dei 216. Paul C. Sat:;:. :: :;" r 164. Andrews, Posner & 217. Arthur L. Yonnher 218. Aa ison C. King Rothschild 219. William B. Cox 165. John H. Sinclaire 220. Elfon Jones 166. Richard B. Marette 221. Edward M. Steele 167. Robert H. Servis & 222. Thomas A. Care & Mrs. Miss Betty Alan Lewis Barbara A. Case 168. Ralph Guglielmo 169. Murray Kay, Elianor Kay 223. Helen Joyce Morgan 170. Slater Transport Co. 224. Richard & Mrs. Arlene 171. Mis s Hele n L. McCaim L72. Irving Miller Bustol 225. Edward Koloziej 173. Isidore Levy 226. Sidney Watsteen 227. Arthur H. Dierher 174. James A. Wagner 228 . Hen ry A. Westerheide 229. Gene B. Fisher 230. Meredith Hazelrigg

231. Benham E. Mourise 278. Malcoln W. W ~ llance 2 32. Mrs. Dorothy Cortelyon Hardy 279. Nathan Roman 233. Ellis E. Snee 28 0. Alden Ge tz 234. Joseph W. Schutz 281. Kenneth D. Luise 282. Hyman� Rosen 235. Leon H. Locbhart 283 . Bonley C. Ward 236. Francis P. Kill Meyer 284. Mr. Conley C. Ward 237. Jane T. Mimick & Mrs. Linda Miller 238. Thomas F. McCarthy 285. George T. Ward 286. Mr.Morris Fuchs, Mr. 239. Frank A. Hoven, Jr. .' Raymond Fuchs & Mr. 240. Helen Reader Jerry Fuchs 241. Barbara Scott 287. Rabbi Jonah Weinberg 242. Estate of Edmund Quimm 288. Henry Wittstadt & Mrs. 243. Louis M. Lapin Madeline Wi.ttsta4.t 244. John J. Dempsy 289. Henry N. Fixman 290. Lansford Butter 245. Paul W. Hush 291. Alfred Vervagers 292. Frank B. Cullins 246. Rober H. Ruth 293. Col. Robert J. Hill, 24 7. Simon Winegard & Mrs. Mrs. Blaine G. Hill Sylvia Winegard 294. Joseph P. Lawler 248. Alexander Harvey Nitehill 295. David E. Vanghan & 249. James F. Brady; Wilma G. Patricia Vanghan Brady 296. Robert E. Mu~phy 297. Robert L. Limbert, 250. Josefa � Escano Shirley J. Lambert 251. Paul Lidstrom 298. Walter W. Tobin 299. Jose L. Luthey 2 52. Carolyn G. Rice 300. Lewis L. tuthey & 2 53. Elsa Ziegler Zaida Luthey 2 54. Thomas s. Lee Ana R. Lee 301. lielen L. Dennison 255. Stephen Reids & Mrs. R. 302. James Scott ... Abrams Claire Reids 303. Mr. John Bane, Jr. 304. Charles V. Smith .256. Ryland B. Shaw & Mrs. 305. Holly Company � Dorothy F. Shaw 30 6. Edmond V. Holly & Doris K. Holly . 257. Charles E. Terry & Mrs. 307. Hol~y Co. Profit Sharing Kathy F. Terry Trust 2 58. Frederick W. Perry 308. Dianne C. Pritchard 309. James R. Pietninferno 259. Arturo F. Lopez 310. Karl J.F. Bosner & 2 60. Jean M. Cavanaugh Margaret Gassner 261. Mrs. Ruth Czeisler 311. L. Renshaw Foster 2 62. Miss Sadie Synion 312. Don Mar Products, Inc. . 2 63. Nelson Kaye (Noah's) Profit 264. Howard Brueen Sharing T'rust 313. Ann T. Cunushey 2 65. Allan V. James 314. Thomas G. Burnett, 266. Salvatore Scagrino & Ma rgaret M. Burnett 315. Egge r & Co. Mrs. Roseline Scaino 3 16 . Ri c hard K. Rudo~ph 3 1 7. Egger & Co., and 267. Louis A. Greenbug, Sue Tax Service of the PhiJ .. T~~ Greenbug & Louill Fisher 2 68. Gladys Coleman 269. Marjorie Sheritte 270. Bernard Elfenbein 271. William Pichardo 2 72. Pane Tector 273. Gladys 0 Neill Hart 2 74. Edmund Devech 275. Murray Rushmore, Jr. ~76. Fred Persley 2 71. Mrs. Celia Kars Petitioners, ) ) ) C . T . A. CA~E ~0 . 2277 - versus - ) ) THE COMM ISSIONER OF INTERNAL REVENUE) ) Respondent. ) - x-x-x-x-x-x-x-x-x-x-x-x-x-x-x

4 RES 0 LUT I 0 N Acting on petitioners' "Motion To Withdraw Peti- tion" dated August 111 1978 on the ground that the tax credit claimed in the above-entitled case has already been allowed by the Commissioner of Internal Revenue to the satisfaction� of petitioners1 and there being no objection on the part of respondent 1 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 terminatedo SO ORDERED. Quezon City , August 30 , 1978 ~ CON~. RO,QUIN awaZ~ ;Associate Judge AMANTE cting Pre