cta_decision CTA Case No. 570570 1960-12-29

CTA Case No. 570 (Decision)

. ~ -� . . ~r..;~� . GOU.t"T o~� l.t\.A AP~~ NAND4 . X� � � � � � � � � � � � � � X !hia l.S n ction fil b t.h . h� refund of tht lJ of ~t.t . o. :<69. ,. plus s1.x ( (i :} per ce .t .1nt&J: s+ � whic h 11 p l" of th ., 28' 1 194. alleQadly illel.Jt lly and t:t;ron 04 lr eoll cterl v r .s� " t�x f � th y ~ 1955. Th ~t!tlt�nt.r$. are hua;.}and an wife . Amel:'tcan PetttionJ u . 1, . sw � pp�. 1 ~ ~1 . C . r � } , a e� tn r1v1n all tr � ~n~~~ from Pb1l!p~tn cure s . r\.l etty ?t1 , l fit.j , p ,tition rti fil-t � t~ .. ir 1955 1Lcom.e t x rt u:rn . r po.rtt,o~ ~ 9l!'Oss inco of . 1, 77l , l,t';! � . nd net inc � Pi 1 lo � ar. 1 , n w~r; .! h � . :z. lll c. }. April 19, 19~6 , p1!'tltit)n �r . .!led , am_nQed inc t x rei: rn , r t'1porting the s e ~~:eo s 1ncom~ ~:rf . ~ les-s. r net it .'.."' ~. 5 - � l . ( �. xh - ec.) 496

: - t �r t II ii 'Jf � { ... � } .........�.. . . 8 ., 1 � 10 ( u r. .. ....J . ..�..�.r.��.. 1 � ����� � �� ������ uc. J..... (.,L '. 1 n il i .t � X �\1 ' � � t� � z I i tJ , 1 ;~� � � l:J o. fl d ."L' t: 0 n o. c l I, � r lo n .... * ... t' F J ....�, ; t . n.' � ... ":'~ 1; ' '1 f!l c l), ~ ! .- .lC vc { .' ,,r � r. ;;- ?71 r1 .ur �� i () � p 19 f � .~ . 497

- o. 10 "" ol ir p J.t ~. � ..""~li.!f'\O'ncy ~., ...,.,....._-""'__t . t � � � lr�ct r o I.nteru alt ' t . 11 tbtt at � nal Ctty _� .rtk f Tot 1 In re '*tti � t ot Int r. al �� e � � tt~ petition r .tnc ::1:� xch--irwe '' � k c ha~g.e to lliJ1~ 1' 4. 143. 91. l'h � ir tteati th n1liPPi ... IJ. 41� ed�ral ax 1th1n oy paid, } p t1tion� l:'St 9U&t 11, 190 � :a �n d vh lJ.p p n , 1: ..,._ ~ f<:xr l95a, cla _in th follG 1n c1 (l} u. s. �de nco tiLl . $ ����������...._���� j 47l , d -------.. .lllt~re ~-----4---.--J----- ~ 2) t t-o J:l.l. d up ? to av le. 19~5- �~���� � (3) .,xch.enge nd b�n� c.a.cyt �������������� � --.. ................ t

� 4- �h jt � . t th.. 1 .: 1 . .. uc to ................. ?.9 ) � r- I) ���������������� t1 ����������������� �1 Ls () . . - ... ~ 7� ,l � 1 �tt '9 9

�- CA~- t' O. 570 -. pro - 1 x mp 1 n ������� ������� ou - 0 ! J: .,.. . .. . . .................. . . . . . . 41! ' � � ' 7 , su It' ) � � -��� " �� nt .r fMnd o et ��� .�� �� , ��������� � �� .t t. e _ 1� olvtng ot' d ~Jctib!l1ty or non- e uc I 1l _t ft not pres� + in sh 11 limit t OUt'$~ ~f-6 I �th qu~ ttGn . in� c � XI) � '1- th .. .et. tion t a d !r'lt~:t'f' $ +h .r!'on for +.h~ ~ 1'1:'{ ~ 1 19 2, !9 3 n f ~ -4-t.:on �-. {c) (1) { � ) o hl ~t1on"" l 1 te n�l - e p ovi-d s in It ( ) a es aid o ~ c u d r , e ~ept � 500 �

l tt.uc ye:r. to .b � he ~ authority oi ;: for: i ~n fGt.tntry m w.tt 1n t - t xa l y~ - f. J 1 tht ~� . .m1 t d tha.t e petit . n r ~ a1 ~ v. s. t 't y flt� of c.r dit fo:s: the inc ~ ount of 41l, S67.� J,~ paid at u.~. ieduaJ. i � e tax��� J . ut t .re � ~--1-d.t~ 1t t d � t � t t.o me 1. ta� � du.ctlon undttt s. .t1oi: J (. o� the rax coa.. t. tttf.on � u1u trAy r � �nti l � to t . and tl � t un �te t1 _ 30 {o) (S) (u, , (c) (<4) (A). - \}>). and c) \ ) ~ (7) o tt. � C e . 19}y. a.tnce the tt to rt' 501

� � n ��� � � 502

c 1 ly 1s, vX 1� �� � - on tt.r c - � " � 1' 1 n ). 1 ( v" �j 0 tt j;: ' r - �1 � n . 1 l} v. .� � d f. � � � o. 1.� 1 1 � � � l )J 5�03

ion .r pr . or tn ,: �vm at of in er�� a b. legal rate { ' ,} tlie lL _, t of � 15.' .� _� Tt 2 '(c} , _l l69 41ft i :'~' tu l. vl. ne ct. � h . 1a a publi� �tt�~;vW>it , :~; fu s~~ w n 6 "' 1 ct~ , 0\l Jttst cautt , to p....rf ;c h1.$ of-f1.C1~1 fth ~tL � fh ettl to" er � �t i>llny ~ho � iii � t i dd ~ y W1: , � ently ct ..ct �<i <lC 11 oll. tt el 1m - IiU . , h t petitJ..one.:ca' right t t llt J.t Q t loil�o, .- . R. c y ~, . l ~91- llu... or V$. J� h'\�� �t �~� � , .. � o. l 1 l7S, u u t � � H U:n le t �

;c.," - 10 � mle�lonar .~� t� ~'"' .0 GO :- tern�l n 1cky the mount. of 'if l::.o. ' 9 . 00. ~ t h'!!)J al s ~c �� 0� �� � 1'~ � ' tJl 11 Dee 505

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