cta_decision CTA Case No. 21972197 1975-12-18

CTA Case No. 2197 (Decision)

REPURf.TC CF TUE PRTLIPPlNEB CnliRT OF T:'.X APPEALR QUEZON CiTY � . . T� '� A , ... � -.. �2 L - --.. � � p,f, rt /* s~ X nl i � n� � � ic l r .

. �� � f .Ol' l:l$dla l raall�O~, c iv u � ,, M,.. .... l "' r,..! .~ ~,.'.,i.'....... v_. t � � �� w "'"' Ualt a &t rt � s ' t.n Jl ion c y 1� Q .. v .... �c;;.;6') 1 y ,,t~ dw :>outlet f'""""" t Q '&J: c;r� th n.: d.e d on riarc 27, �11 d ... �en;,-JO � (Jfi 't r t s X 1 t; .r ent ' !l.~ ' rs.r n'< !;' ci " M tic .mt G�. .no.1do V~r ~.t. i 9!oc ��opo -nd f rr ai trat f o,. 1 70t Q fl :l i' 29 8

- - -. -- - . - - - - � - ~ � - p~ "~ - t.a..x �� .. -~ -..- 1,33 ,132.25 stnt~ subJ�ct to tax - � � ~ �-- �- � iP

- . . . - - . ~ - �. 6~ - ,.~., ... ./ - - """........,..,.~_.:.;.~.�.'..".... .Ult,185.12 5'9 f3J �.5; �5 .-r .. 0 � l ?, i' 30 0

� 19? l doas Q ""'Ol"i� part Of s1 on etitianer ' s t�s I ccounts (3) r2 l1 �. \� 3 01

1n:el ood :tn 1 s gro~q~. .r,tat 1n oe iOn a ot t!' t. Co e , � ions or hie s rou " r es " ir t ...ri t :.ne .~ ... r 1"" -fli Y� v� min�o a 1" ... t!latt the l,j<:) \o ~ $ v Pasa s.s , �2 r l { # ~ ... r n l .' et 10~ .S.Jt) . er ,. OlJC �( 'V 0 .ret~ y of' th n ...�.l!" � ~t', f_;, 302 I

( 0. t l

� I ca d ..., .o � ~' aj ~ .. .e .' ... 1 r is i't iv , .. :J + ! in i ~ . lf c~ ..... 304

t o. lb~l it th H�� ~.r net � co. "' lifo~� ,. 305

1~ ddu ed by h i- h t ., la � X sident of th Phil ppin ar I 7. n on t f l Ni f a fl lyt ;~ 3 0 6

11 �

.. 1 hou�e� et7 e ; L ouao c:~ 308

' 13 Tho .ty ni of � icil i � call p .in n h t .!l': t rj :ta n iea y ne 1 1 c l n J:i.g $ ll 0 l ~\ hly et'J n � tax fl f ei tl (J$ UpO$ a. the � itttinc ion (lf\ y t e d .:e n m 'Y 0 int nti , they rr a b sh m t h ,v n ~1�~-c~o,c:.�;f=.~01.;r�~~i~dso.t:wn::c:n:8.=:n.t:.h~iei.~d~::::::::f~a~.:e~::~:s:.:::::;..c. ., 7 i hf t ) 0 � he t and if inte dec o � no � lu7; e~i . d).

� l1 l , i ~ conflic ng o $ Gf d� ue d I u, o by ' ~ppo ing f..'l& ti w co n hat th osk.ln � 1 & f ti 0 u y 26, r noi o. 11 n QO th. t h � ;o, in � fitaolisn til .. I f'o tp ' h . ""' 1':1 +-o J - 1 i . pin h - 1 d l� Th ,.�ni.L. .>f.! ne! is r . cskin 1 do:nio11 �� enoi e. t is is, el6l: ~:ly ,._io;li:W~~......~..._....,........,.f� lo pn c - t J'n uary l ,,. l9 , tlttt-.r iv n �nd e 0 r 7 y a s. h X � �ill n. � .� Oll9 ot 1 � .;;.....:LO~:.;..: � du � ng his lif tim i to the 'ni �ed ._,t te s nd, aft :r <u;t stint th re.. .. i , t inv a iabl � uxn t h hilip ;ina 310

l EO � _ .Y i 'i . y OU.li .r; i d . Jap " cup � n �� .I 11 n1 � ln J fr 0 l h 1� i� o'at ng u � ol te c~ � ' r , ' Qc l J an 311

� 197 � 1 1 J � 1 � � � 7

- 11 � � � h lna � 1 � 0& nt n � 1111 'hi� unfl. ._. sJ. of � � � � 1 eta � f c be O.t n cp I f 7, t't �c e �� l � . i11 �� f en ieo 1 � X 1 h$ ys1� by ., i � h � f � h� c� 313

1 � ~ 197 l ci n i " ' � tb f c111t � m t h1 11 t b� It ' l� � �� �� t � � a r� 0n e c 0 � �� ' l. n � . -0 X c h � H i . c l. 1 314

lt nq :t1 . f 0� � y Pe th of ... i � (.P .c ss t. � � � . n.) fu.r\b �tifi 1 � r J -l,c: timon 0 e .r ly i� ~ qu1:r pJ: ~ , eh� � . lev J. X & .b . rc ic l i y.� is i~ � t ea � t 0 chnic li l s. 0 i � 11 ). -- -- __, .. !~ 315

n. � 1n 'to .... ti 14, 1 - 1 � l l n ;,; !Cil �ust 'CIV .t fe ..e J. i � e ~ re � ..... il ec hs l I� tll � n. ii~ pin" .s fo e, s ~ � on J n&. y """� l '7 n c s ... at: c.nd yt 0 � at v 1 a�. 1 lly !�' 316

t � t 1� ' ��

' '. ,, � � �� � � 1� � � ll i !u~i � � �� � i' 318

�. t P50 o00 � � "8JI �1 � ' 1. 0 � �� � ci � � .. � ; .... 319 r

( ,, 320 '

� � ~~ 3 21

Want an analysis of this document?

Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.