CTA Case No. 2479 (Decision)

,' ma: ~~~ � or ~IIlia Ootllf tlf ~ fAX .AmAIS Q1.11101 eM _,...._ DBGliSOif the pttltl._, a ,~ue W'� ~ �~� h G.td;qr the ~ at tba &\11 of ~ft.J.J,f ~th it J*l4 to U. ~u &t ~.,... � . a~ Stm~Jto. b th JC'lOt.t ~ ~ 1971 to ~- lt?:a, P~'iUII& t!O hctSOD 19.5-\ ot ~~ Jatl~ -~ a..!Qo t'lode, U l�d.llS~~. !he GJ.cda.�at pri.l'~ II :II'~ � � the ~ tbd -~~tbld.~- ttlfalsia � �. � --~ !.a tv ... ~ la':lt u .,., � 1cd1l s.o.- Wit!da the~ ,(C ~~ 19~ of tq ~ ~~- ltfl ~~ � b8 -~~ ar~. ~ ~w tto ~. . � � ~ ~. .QI tho othW band, ~- ~ \bat pGU.ta~ta ~ �~ U�tta ~tu\e a~ t . - u.-.. Glo� ~ ,ftott itl -.irt ~. - !at:ruf'-= ~� u.ewt ~w ~ ~ ~wat.tm s.a ~ _. - ~\lone Sa ' w.. u � l.od.llS avuto:v , . l�d.llS Ita~ . ~ SA~~ bl..,.t�ue~tJl~ . � ws~m w. �� ~ 1i1JCC 1ft ~ I4fv AI~ Co., ~a-

1974), 1itf'lti2~1B is no a ~ i.n�~01" t't'\a t.mti!IS J,J:aPQMd ,eta~rt. fo ctuet� IMa o� QIIU~

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Da,~I<.lU � Q,'!' � Chi NO. 24?9 -.u.- tlon bt ~� ~~UOD ot �two t~ "l �A!'Ir!~ft1 �� one ~ theill" on:'!JID\'!Iod!'.l'f..'i M.tJ aml anotboJ> � ~ 1~~ 'Q:'Qnoacm.ou=, oonf11t.!.~rat't411S blteclt v. oubl� tu:&t! � 'ht!'di~'l.)� . . . . 14 the 414lnn1~ thintl u bitecl b -~ ob- ..,.~.-th. to 14 mt be ~�� UlU!IrrlnliR' Wed a.t1d PJ!'fti � u we � bttlW a.u~ in tb:i.s oplnio~ u '" 1tcl~ Jm;i:oatQ or. ~� t1on. til tl rtti 1& ~. ~r, ���'lliJQ~, to N.topt or our ~ that~ . old t.to """'u�~.-. 1457, J464 � � -u H 11 I ;Jit i Tlr !II!Mt� � 162( )(J)(a)� Ulrl~cl# a �r'.itlWU ~ e awo:u in aut4.ma 1'1xed WJl �~ u lon�:U.

(!i]i � C-.T. A., CASE: � b'lftD'l'.~.Anll'l 1457 1464 l tl� d t bc'".lt .P!'O�GUml~U)fl It t Gol\Bt'OC~i::i f 1464 of the . ot ,Ob ~ bOW bQaW Ra'llram.m Ced � our atte.att n ha 6\JPJ[X)DEJd. 0 MGtl'at 1YC snto~ta n of' t ho tatu on f � . t~o et .intte

Dli:CISIOU � c .T ~A . t.l\flii JO. At479 JUJ7 ard 111.4 ot .t-.arflllll 'Rt'~\1'4~!!8 tAw . , _ applto le bVD:Irl'Ot~$� ~ ~ .Wttola V of 4 lll'!d to lat taable � ~ dlfterent Grt!Ol.oo, m.t!Oh eG ~ ~D ~ WOJJ$ lo Afts.ole m ot eald 1av.

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I Dc~.'Il.SA%o.te4M�S �o. 24'19� alooo t...rmn~�MtJ �Cdl~PJWrloQ �tlend~~ts tor~� ' . tPmt ~IQ. tea Jaa(A) U>G ) . Re~\JM'!;f'jo'<'. Ca(l � ' ~ ~ ~~ ~ta:ts tC'JJ1 ~~ pa.J;'l~~ t . . 1 Ql:r Ofteoml!D 0011 tl7 ~ t . t �al~ ~--- pa;r4.e ~ no !.ml� �"'Uml undo~ ~ � 1 (A)(J)I ), tm&� Soe"tioa 19W., ar.4 cang~ �1r tl�o:'Zf �~ d � 14ll lt. to otber~J to eat del' WbtCk &~ the ''- ~ le; cos~. Aaa ~ hwlt ob'd.otml.� 1:4 ~eat1 the , Jon~ OPro1aau f ntR ""l!Wo�~ ti~h JU11 l, ltl9f � ~t- baa !Qff a.Sonq oa ~ lR �"W-�~ua lhat la~Unt':':l~

'\ n.�rl.SA.l - uo. 34?9 CJ4Sg tho � toot ot ~ ot tta rl- ~ttw, tAter . 1;tm . �n to tb$ old l.Gw. TblO lle~ Who~ botb tho tax and tllU 01� ~ by otton 2'9 ~-and !ltt u "In lUI' bt!t tee a dlt,._ tit . ~u eDweclD'lS ~.

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104!' W.75CJ)t .) httl"meont l:w , 't ,su.l?, r-nt'n.ntarA' tax

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