CTA Case No. 275 (Decision)

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and �f � Aa w of the xea. u c e!n � � ...~~"........... - ion � t elpta fr 0� .n ~�n � �� earned fr 11 2 t ay 9 . 1 durin the t- n .1 air r �1 X the f 1 , 12. , lu tv o e ~ r a p 1 y. � ��� h a -- J 1 t! - c lreuaea � .!�m!.~W.SLR.&~U..JU~.!I!.U!:5ll:i� l� 1� or� � � X- o. 722. �xpr���ly � nd n �h ipal a t ax a � n pr tf.n the utf.s ! lt an f ~ unt y. t! 1 f 11 ct 22 � foll as 441

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� 2~ - 9- held t h Int rnati nal 1r durin the ri fr uary t h. 19 � f t er h t ti er h af ti expert te t 11� a � 1 � � t � � o art nd bject, th � rf ce n h 11 � 11 cla if d a t � ��- � n 0' - 11 pr v r va n t c 0 ! � � � ���� n 1r Pn y f tl t c ta - � th Y� 1� i t � 1l ~. 22. "' . 443

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� �� � 275 - 12 - t rfo ne f td t t ivt ra lu nt to ter 1 1 fdr n - 0 11. nt n t the � � t1 fy f he � 1 2, nn 1y � t n of a rl - r� in n � nt f in U:o~l 0 � r eeipt 1 eta � to eexp nd 15 � of � r pet! 1 h nl i at! h r ti 2 X rin 1 1 r� f. tl - jt the Internat1 1 1 1 1nl 1 y 1 It p z:f J.t i uch COY yh t n cl u 0 11 � 722. 1 nt u t pt 1f r 1 h 11 nu r ua nt r ff r a co r of 1 ., . 446 I

.. � 27 - 13- t � 722. ha pa itl nu . n t n� want 1 to t� t ta tn ta � � of enterta n � X i.Dit! a.r y ,, � ueh 1 the a � � foz ic f��� separate laal are eovere y the 1 � al � receipt ive el e 11 r na oul t X I. e � r all t re t ax 22. I () e It t 0 1 tan 1 to rti ul � h h � r1v tne efr ent t x. �- he v at � 1ti n nt .ted nd n p !t � t! 1 air inl � 1 .. ga n d et y 0 elal ., � P r icul ly t b �� It the i n at r t � side � r� wit in he � oalt r I self with ut ny et e nneetf. to t � outa1 � for ich the c at ere re f.re t P�Y 447

� 27 - 1!> - re ted f 1 ntr ce fe � 1 ev - 1 0 � � oll 1n t t 1r1t h of � 722, the � � tha OUJ: � �7 , � � f.dl 1u er �p 1 t h� a lo ain ent.ra to UM ld 1 a ���� 1 te �1 & 11 �� t� o. & no ,.nt - c f , 4 ~.1 � Y� it r etpta r t eke 1 n � s � ton 449 L/41

� 27 - - 1 �f h, 11 �1 � L tl ��� t %' a f nt. ta � ar � t � �1 tvely. of � � 1 r ect p ab "' 1� ne 1\ -. f t d n �� a.re no 1 �� X 1 i n ,.. pro;r..m5 nt1 ... L' 22. fa � l 1 �r ect1 !nt .:-n 1 � t tPQ 1 t , v �� &l." �� at col- � � i t tion � ann 10 uly .. - ~- u ges a 11 ty ptr 0 otl 1 no vi t 450

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ural � 22. tc � � a 1~ter�ry, ~at .- fr th all n ti nal r " . 452

� 2.7~ - - l nt a h 1l line f ' � &&" ta � .rev 1 ~ � t of th s �� 0 a in putting u t� !t 1 ea f v' tt in � 1 an n- c C1V - � n tk 1r 1 t 'I 1p n 0 l' - 1� � .. f � 11 � tt of .., 453

., - - � 27 w�ll~n.,.1 fz nat1 al tu l nven � taxes ls ne f � � feellng of � at � is of no con� �� �� ltl ne still M t rec M 0 kin re � ntati fO% t � � fr o a ia oll d ill 0 an .tri ern 1 ��� � � I' al IYI alna � ~� IMnt � PI 111 r is a fo1 � nc . , t � 1 �� � � y� 1~ 1 is y � \i i ts �a - -0 ou 4, y, t fr ti it d 1n 1 .l � n �� ! oss 1 1 f.r 11 2 y � 1 4, 0 0 12 , 178. l. � ~t1t1 II' is re y y. nt. of or � total of 41 , ���n �� d surcb � p ct1v n lts -z � � laalon tick 0 �h f .

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