CTA Case No. 201 (Decision)

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.a.if'CISIO! - C., T � A � C . ~'E 0 201 (;! rge or - 3 .... tio t er 0� e t exemption .rt1n to le t t 0 er t - e Ae ... 5 � I . c ".o. 9 ' ' tor � g din n d u _y to b e ti. l _ ptio ~ ~ t sit 0 tax a� - pr nt: fir ly, t e xes st .di.ruc tl.y bl 1 h p .... so ' tnersh1p, company ox-- cor tion t int du t Y; d co uly, th t 1 re p c't to r7 i no di.s t t !iXe p s h to b pos~d re na. t ~ u d 1 tl.y b p abl � 87 2

c.C'IfS.lO� -c o. 201 -4- � n c s a.ry to t1t1on r. o equ tl1, it or h1 p t1 ioner 1� ble tor tb �1x nt e t " -�-��ed d d by de.r tiott 182, l 3(a) an 191 t th T . � Code. inc t onlr t n t in� tall&t ion or th abe to� c t to avoid t b 1 stall t1on the o , ti i e cont a n tallat1o s � i.s in r c to its 1n u try - ...- th o� u ato ro � ts--- . x ptio �r epo.blle t os. 3~ an 9 1 . hand, eapo tun tt 1 of t � t 1 no 1 cl 1n t � t the manut ctur or ..................... their 1n tall.e.t1on o 1 tin t t ... er di!f" r nt s ction or � ~h ~ p io gr o p 1t1.on epublic ct os. 35 1n r p t it dustr , � � r� prod ct ( 1 ord '"'DanUf'ir.ctur " houl4 d rsto ordin y _.,..-u.ua an t 1n 1ntt 873

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1 -7- ct ( 1 J r 91 ot � ont 0 876

i f c �. �� 201 ' eip - r ra � tt to Wbic.b . _pt- 1 t � � lS 901 c lp t rtnaneial cab expos . in :n. to . 'a:Hnr-ar_, o 1:nclu4 - t i'Yiti or 11'ldu:' i ot � ell-.... b7 th a �-� ~t to apo _� a ' 877

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S1"0! ... C. 1. A. r :E ~0. Ol - 10 - rJe.rcen (J ) t vi. 0 of p tition r s - 1 t�o o� pnl - h t� On t h p... upon to p t c promis p ti� and elong to h t p ye - . Co 1 cc .... - t iv � 23, Oct- �t 1 .n.l 195'6; '�t �... ,--- b� 0 27 ,ob r lS Ju 1 3 l � m "� c s io. 10 � ol �ctor 0 � c se !\) . "~ .ru y 9 , 1~ 56; . I' e �m l �� ) c. l n of l ~rn ' iJ nu~., �� uatc evt ,, r 2 ' 1955 t 1 v .tue :L.. petiti n I; ..cl'l u11'ic.d "' n t -� fi l t n i ... per n i t~ or lation ' bC~J..CS ' C u.. t"' rod "'vi n with co es - CJ ~U i<i,:J' n� e .. �titi n cc -...t di -1. l 1erev .equil to t l l �s t t . . !.:U~ o:f .;;_,"'3 : . 1'i , .:tet ilcd ~ � l l ' s , 87' 9

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