cta_decision CTA Case No. 640640 1963-03-28

CTA Case No. 640 (Decision)

./ � 1 'L \... O)' Tl� >x~ l'tth. '"'I ' " �~ ;~ ~U!lT OF TAX 4"t..i!ll'&U...1 ~4 j .1 " ' 11 TU$ IA ~ : ., eetitlon .r , -versu<'! - 1 �x- - - -- - inc me t a.z 195'4. ~ eti t c:� ..,.. i s . '' "'.,os tic c ' r _. c <.~ ti or e ga ged in ~e s ale 0f s etbr"ilV~- ,ton l.o:,; o'1 ii s tl : �� �-rs � as ~ � It ente r>3d .n ,o . �.., .;.:>yci , � J. ~ Gor ~es~ lnl"' .d) :. -r: . , .. n ) >:-r>UD �. ~. o ':' �"11 h c on tract year ' 1953. tn Ji v: 1 , � 9 ;...t i t !1 ~-:r ~=- ::::. : : . d t e fi r m' s b ool by 3. t"l c :.';I!y ':IrL ..__~~ r : ""o o" .~p=~ l o , 195 t. 8 l ;r;. .,.. "J ., �� � ., 1- ]. .na n -,, ' I ; � '-' . ~ 54 �'.) 1953 i n , n e j c � t ... ..:n.t ~ � ~G. r� '"rh t l l l. -:� ::- l ~g . l servi- po ste 1 A p~� '~1. � �. o :!�~'r' s c � sh d isb� s n.. t; 'b ok by un � ...11.3

- 2- P " � .._ir -.-. ..,'L�I,.rJ' . ts inco e J l i.. t "' .. -"- t� X 0 u. .r... 1' 0 ' t. .E.! - 'U � + cH a n ccrual ba si � - ga in~ t Ii - i.. ~ �on e r tl e L S t: i:"'f-1:::. �� ~ c-.t: +:ho di s a.l- lowanc - ., 1 f: I 0 n.t, ~ . J[> 1� -;; j+7 Of � ;, ~ e ..., (;� Cr:I '}Q~ i )' � � �('JI.,, ' ,.. "' - i' -~i on 2 '} ' �r:> �v ,.( � .- >�.-1 "r ;' � 'l 1 l .� l.!.l .L -3 -f� 0 A OG ; .. r r.1 ,., :: ~ t :.tJ.�..r �,� to a le t t .r r e r.:;_' lOS , l h ,; ..L r r � .... , 'iL �� 1 \: c~.~ n r _ t iL .'1 - v' '� � � ')1' -...., . l O �~ '" '...~,.. �~ l~ e ..... .i.. . 1 .,.,_ ...L ' ~, I f " �- 1 u o ~Yi . :; A. ) . On r�,., .,. 1-J , ' 19 ,., �-�... ~ .I .... J . ' (y ~ -' i ' ' ....- , o.l �J.~r 'l"E'- ~ \A. .. L I c otv �.;> ~1 b..:. e ~� P o ' ,'), . t {)(} Vl..;J ' I ::�:e lia '� e � 'l~ , r ,, u ..... ' c. ' no, �.; - .;.'C. ...J.f} t; --~ ( ;r Cl I'')Cvuc Ol'. � i t~ 0 t '1 l�'� > Uf'l~'' " l� � \.l. . � ~ 'f-,}' l ~ ~�~::�. ':~ "vJ�I�1 Q "C"l"~'-)�' t''� - ' � ,., '� � �- - t�n, . '� . !!~\ -- � - of :. t;s TY JLCJ. () ..... �' ~.10 .. ~~- ~� 1 ,J l I c)r t . ,. c oni -~1 a. " 3U J "' ' .i. .; y) \.: ....!lt in . ,~.�, j,_ ;,j i"3 ' l (.),j J ' I' 0 �t o, da ,j - -') ) r,J:'.')' ' t l by l t his .i r) 'i ';I) . ::. 1.")0(..~ ' tJ'.. '� pe ti t 1on fJ (l 'r on LA. r i:. I ~5'7 I � 2 , � .l . � .�ec. )' . It Hence , t he pre .en t p oti t . or � r .re 1. 11 \vh .cll as f i led n Earc 3.J , 1 59 . " ' 114

D'-~Gl~Jl,ji~ - c � < � � � J....�: <' b . f)+0 - 3- t s ~ p , i a.l a .:lei e :.i.' �ir o vi ve ci 1' n'"' c , respond - e nt llege,' t.J.O c. t h is Cour � ... wi t ho , c jur �~tH e tion o '1e ::- I' all d c ~. _e tr~is a s e c r fa :Lu ', of e ti tioner t a r y perio o.:.: �-.t:11:r t �� ju) <JY�' � 11' rti es are e ... o. lm s; .. Ol' !"1� G t.;'\ t. ._; Q,j s lJ; 1 j "co �...: id(~ t .u.::: C;:tt.e� � r,~ tne e;r i .1::1 i)':) 3X 0 j .. .�Ht l.r:;r "'{ not wi �.i h m11.d e Lt :: � ~::-� o .::..e vclidly r L '. ~;:: men , b.a i. J.~, 1 ....eel lc. nr; t. ia. t3 .n J! t tl e runnin ~ of ~~ '0-C 1~~ v ; : �n cont,~nt io t l a i th .. '1CO ... _e tc r of July 9 , 1957 did not i n terrup t t lw :;re .s:!rlp-c.l.ve: 8r ic .� I� 115

D.: cr, �r D.r1 - C � '.L � 11 � Ci, ' i .w . l+O .-+" "l.G f ct ""hat t i 1 .~ .:; tter d i not het er or. n t ...'. .4.. . . . .. . . 1 ,.,. i "" + 1:r l; "t '~ - ~ f :i ( 1 . of the l - .. r e"C 1pt 'l ; {~ r -i. r1. ..t / ) . '3 n ~ )� t h-1t t h fi rst l etter : " . C' f" :- :~ ~ , t "'"� f i..ling of p r e s c .. :.b . � �.'1 1125 . c ns : de :.". . io 1 ..' ., ...... - , () .. ."'~ ,;; -~ ' �t~ e f ind ti -. or .T �.; . ' " � ") '1 '' �- �I ' t: . ()Jj_ . ,, ."-' .�() r::'7 / '- -~ . , ~� ") 1 r ,.., .t.�. � c ,u. a e ..,ne - ' ' . . . ' / ') ( ' '. t~n 195 -) � ;: 0 . From I(a c h 1 , for re � � ' .., .., .�-, J., ,'"J' , ".Ll , .�:/;' "7) , da s, 11 i n all, ys beyond t ha t ~ ' SC ~" "' cJ lJ.)' c� ,;..:tio 11 1l ic i s 3 of e ublic ct No. 1125� .. -.. 116

.. . .' t l \. - 5- tl vin - �c~~ C(J.CJ � 0 j 1 r sd c- .. .J.e ye t '.t io .1 nr t he t i o ' wit 19 J. :. 117

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