CTA Case No. 422 (Decision)

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459

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11 1 � c �� � �� 0 ver � ��� 1ne ' IX t1 l' lt 462 le � ef t �( � year 1 -1 �

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.- lll c: ftn 0 jul� le l r dll t t h r1 t t....as rt 1 ye c� t X ~I' . � � the th t1 06 ..1.1 �� xc:ept PJ: v fllf.n J.an ��t c. 31, Tax � at (pp. ca o � no ti ot1on 32 f fUe t ... t thle f ns� f da � ... tl- l tr t ste -lv 1 v 1n �� th atter~ 464

� ~22 - 9- h� cl sao � t 1 lnt rpot b wtt out any 11 � out in an lyz a ect1 11 f �pu l~ ..t o� 11 of t e at1 al t r � � Kt.1 465

0! �r�� . 422 -- 1ts :-1 hts to cont t tf o lo � lf.ty l. Cr.> .t c tnoatJ u.c- t assess .ont an col.l ct.~..on o-: the t x. 1.1 h u . �uch p.rott�t 1s not con~idor d n c s~ ,..y under t ~t ion 3 e~ any ~ uu nt of stoppal urtl e ~.. � 1 t ~4- *( . tat th t e dent ��lf ~as 0 f I'Gij 'ip~.. on. lh � � the t t ..o re nu exam:.tn olly 1nve�t t 1 $ inC.O ,; li� . ~the tiiOAl ye .r And aft ar! ng und � revi of tho c so . th Q � ferenc tn f tl Ul:'ef!J. 4. 1 ' ('; y aU (,.l'i n lly� n ove z: � . l t.6 r co~niz .,hat . on.. &d th QE n of r �- � crt t1on r's c 1m 0 th r th ou. "'� ~ .. nne e d n1�d. � l. d ng ( xh. u... A c., p. ~7). f . "" n� � l I) c: c rr l.n tl ferenc" taff ~ of th JJW 1V1&J.on ~ \.U u i .in rna ... �2".. � 1 It 1R r~c. � pp. 134-.L~ J. T~, 0c &..aC0$ l l t!ch ��otaios ... ... J.cate a: .a. te a6 COJl i t nt any tteory of � 1. J.n f t� 1n r lati n t:o th law Ptllnt u cleuly that. tb ������ nt a a1nst and eoll c t.io 4. 6 6

- 11 - fr pe\lt er hueln of t def~SAncy Snc t ax fu t f .tsc� l y 1 aae y .ct y \ sta u � of u.J.tation , d ureu nt t � � 1 Z), ld th re \ax tel:' th 1 4 �n l.n ly t he ����� t d eoll c.. 1 and votd. In t Vit nd a tN- diS� poling of at n !.net t r��� penca.n , o thlrd ltsue raised 1n t .v 1 4ef1C1 ncy .h hueby � su. of Th ty 'th 4 1ghte n ~entav ( ptt.IOS uoh 20, 19 6, t ro en 1t s !d. 1th &t p~ � � � � I concu a �1 467