CTA Case No. 1476 (Resolution)

REPTJRLTC OF TBF PHTLlPPJ ~ES C<�LJI:4[' OF TAX APPEALS .QU!iZON ClfY. � V 5U - ., C ..1 u � CA'' ' NO. ,_ ... .. - ... X i ci:..JLUTlO ' 0\. t.1.J �. r ;1 t. ........ � r r -co.ns .;.. er- atl f th' e hi 0 rt. .L�Lr~. t ..e curt Ve J ia ot1cn1 eti.... t f t1e t X ue.r �resi- ,io' :r: 'if; l;ecr e ,Jo . tld th n f1l u tltio to 0. c re t e cas ' clo5ed �. 1 ~ t r f l' by b Uv s.i hi o 1o foi tion nc. it 1n � thee .1.0. r \.h pr v1s1 n cr ~e . I"ao:<~pon cnt fil u .u ;,pobi ion �0 " tb co 1 rin. th c l! <>1 1 (.;l' .. � e ' t r re...."'i Q u.ts 1&0. c th t :X �n l' CG" � (1 l i Y. p ... 1\.;.L 1 c ion. h pe t1or...el' i pl� din e t (l ... ifest t1 n" ask d r� r co si ' er .... ati n or h ! ' r or u .rlal.

17 T e p y en . �iU tion .f. no L ciu.u 5 the lt> Ull):.t J.. d t ci !es ~rovi ....e"tiun l.'l of add.i 'l.1on~ co ;.be ta;<. ""'" c se c;f - in tb il ��- P''}O !1 t t.. .,a ..l c .:r4'!-e ,n .i:r..~; -r . "S t, ~ t to Lhe law t ,.~ t 1s1on. Th ��e u.r h c Ud. vn i ' tt~e .P l" Pr 1 � ecr � B. iW ev p t d nt, h 1:.. t.t.... b .ane ll, 2J , }J+ ~J. 5{ �19 ..hat � . �oulluing , Inc � ntor�n J. rev nu , �G ril , l'-)7 ) 1 lu h.~ t o v i l o b- n~ i ~t om 1 cor ec;;,;, .y with �n ,pc.rcen pro iae\1 tn , o t if there 1s an ar1� �r e o ct o� I sp n nt G hi b . I� i i �1 e t :x .

� 14 3 t j � � r l , v -. 79 ll I' l n � . , 4. / .'