CTA Case No. 1455 (Decision)

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n � '=lSli} 1 - (H -� CA.:~""'H "i � 14 5'5 &� 1?31 oonstruc� 1fln or bolC culv .rta and r1p...r p hl.'!ladwlls in the subdlvi� s1on or ~ 1 on r is an .llowable d d ct1-on s en o. dinary :;, , nee ~ $ary bus1n ss s)trcn � '1 th �c,ard to the first if.ls , JJ tit .on r a mat te;r of good ecoo 'nti r. ., Q.ct1c f 1 trEat~d h a ount of f 1, 914 "' 98 .?.f?, c .�87 re-p � .nt1n . p r �a or thf'l o al m;.;t.ult ot 33 �,, '( ~l6.t. 0 ~dv~nc('jd by t t to .'II\ � ' th fer e ' �ub 1v1sJon �n 1956 a.d 1959, r - ~ct:J Vf.!l, , as P8 t cf thA coetc of tta~ l<lt.., 1 t xp .,nfl1 ) ntt tn r~rore t�~x. ! t furt net' �tv~.r r~d to e ther is an i "~tH. c:~t1cr. that h ar�1otmt. of 338,7 h).f:O �hich was ~vaneed by th~ latter to t.hn for .r woJld never bP- fully rf!�un ~ w.ith1n h corporate e-.. it- tit'!"' of p t.i joner . "f'!'t1t1.oner ... tat d h(1 ,v ry as � tt.~r 11eom It f ! 1ts we ..e tax return � On th o .er � a d, rnsoond . ,t o1atm~ th t t er cons rt1et1 n o!' thP. a "rworl� s ~~tG'm is not a <t: ;dt, 1 exr nd1.tnre a co-nt'"'mplet~o u.n. r "' otlon 1~J; f ttl l.noome ~ X . .gulations (. t V�:l"lle h {;r<la� 273

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