cta_decision CTA Case No. 17371737 1969-11-22

CTA Case No. 1737 (Decision)

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� '� 1 ? ~ .t tr l� w r ., :t 11 .l'l'�, ~� +: � ~ OJ' 1 ~ 11 'Y 386

.'i .. 7�� ~~''1 1 1Zor ('� l et . a " ~ (t.;,,;t n� .t n �'" - t_tlo 1e e tl1"!* � nt ._or �,11 is .' 'b} . .:l of tr:l!�~ ....... t 387

fT~O 11 1s t! �t . t ~,oul t� " tr t w Crt QU' tre. :vn {;: QUl'" 1-01' t ti .. i t Q - a g. f'ti n v1� � nt i dy rs-x ue p ~ t t~l t t $. pr .f' l' n or t.o 'tl..~ l.&Vt) of t ox�~ itlt.cl!'1 pri vat eorpo~atl 1 ttt'll S$ r . '1 t th~ at _r .a th 388

to 0 'for , o 1 r nc~ 1 4 ft) l e .. 1 � .r rr 0 :r��e� �1 t"'d. n � it:1 . nd oarr' ow r ��;r; t . ; . ,; ee, � l' t) ) ff o rle � , no.,e 0 al lac !" 10 '!}. $a �J c�. X ... )~,. ' . or t: t 1v1 o.cr i.e , ' pOl$ w l' s , r t :rF.\ n.s ~l''.~Mt) .r":; nt:1 . ~u. t~:r .voY- n G "' I'"'t :t 1,) J-"' 0 i' l. t t nly te th ~p'll !'1.::;-~ t . < ~i '1.!10 fo'f." ac tWo- p1 "1 n e.r .s i 'h 1 l O:t" ' ). . e c lC c :trr n 389

' 1" � 0 r , 'J r . ( .h 11 r t 1U'.O'Y'1� ci t c fit' y ,n ' � ..... t � � 57 ~ j -~.i'f t ~ l "l tb t 1 0 r� t ,; ,f t r ntt ~ :Ln n ttJ ~ � il'tho.r a ,{l e r -r 'i (' t - � t~h. ,11 p itl x-. (r, t'. 390

I ... 'Q. -. 1 ll CQ r t t1-E: .. ta� 1al tl tl l'l e G .r n t t aJt, OQ t r 1 ntr ... � �l Cl: t V1 .t& t rt :1. �t t.t t ,FQ 'Qt' l Ot' e. pr fit 1 t1 O:t 1 f f Q :r1 ou:rran . to r. a il:ro - p c.. i ") (1 ti ' t ..� t "' 1:- ���1.-.. r 1g ... 391

�� 7 ? .... t ;c 1 .; , 1 � t � 1t _, 1 ion ! a,., � o � -l ~L� '7 , .... � ' 3 ,' 1 392

. 1/1 0 "" :(' P� ;~, , lt <j,.; l of ( 0 1 61, tl io ! fr o~. r l .t E> l 1n ru. on 1' t; � l ec r f 393

c� ' , h , f t 394

' 7?// i t~ ti . t .ion ul"J.�a �.l ~ .rta e� l�.tl fe .~ 0' � .P~ t t n' r utr ori l 01 It' t J. , urn1s - t t~ fr;J:I� 1 . .g 11'1?. oct i jl, 'o f I ~- &_' .t! n. 1l d t !."'"! ""'r ~l"Ot'>f t:n h t:s !';. inctirn~ )I'fJfi al' lf.n-r . 0 lf1~ Utld t ~1 p r ...:0 r t.in.. t).;;;, ~1;: 1 u.t n e Pi e. t ;; f p 1 11 I 396

n :<')t �.J .. CT.. Gl\SE � 17.31 { In 1tt.!n . Ub:e t e . .l qu$s titltl at l .$ ue-1, 11 : ./ .. v 64op te �'tht'f �w�:t.t�s.e$tl. � !tul.te 'tha � �t:na ~nt t~po~ t.n~ . ~pay~r �to ~ el ft.rl.J' t -~ ~ tt. (eo.� l�oto;v r4 :t:nte~l. ~~-~U'�' � Bobcl ~na \ l'~ nspt.>r-tat:tco Co.,, l3olwl tentS. 'f a~p;:t:t~:riio~ eo. -r� , I I (l 11~� ,_ r.;t "nta.r.nal ,a: ov~n1 � tl . ft. Jcs. .L�lJJ;J99 a.t:\d. \ �.1.~ 6"2, :r11 29 t 1 60"l ~1JJ. 1$ s:a. Ol!t tr~ eon- list � t eo 1B , ttl � P:!\tion th'!At tbe tf'at$IJ~ n.t oi �r of !nteu.�n~.l Reven~u 1~ RE111 / ........... ~orr~ct. ~ t~ � u.l"'den o . �t<�oof 11$ apen. tbe. tax... .,,.:r ... overo . .~ ;':he :pl"&:$\Urtptioa o:r t � co~:t'eotnotui tber~t. (tu l � 1Uil d cc.~ vu Collector oi~ C11~ �t.~., '2 Ph�l. 9,50; Jose t.-.~ptn vs Couill&io:ntu~ ot lnte~l ,a#J:Vf.in~t CTl\ CQS4t !~o . 1!):)2, l tl� 21., 1969J Co g;t~ a� oidr de 'L Ml #at. d~ S�n nu . te d� ~at+l Vi Cl\'t � ., '$10Mr or ln'ti~r �1 ~"� 'tile, OfA ease No, 1~, '*f 19, 1 �9...) .. net 1a t.pp~au t.o tbe Court ,of fu ppeal ,.I. c or d~t _rlt\l~t1on or th~ l~$ .!C.M'r Io~1 - . nu 1� !itl" i!l\tlflf.!)d co~r<oet M lt d$Volv~ 'ttpo �~ tupu .1! to h'bu: �ac.... p:t�WJllltfba.,) t ~. n -��n V$ �e �~ � or d .r\pp�&J.~ , G. � � No. 1.-'236?o1 . pf'11 271 196?.) '*�!oreov 1!', 1t 1a a <'1._, ~1 tt&l� ln ta � tiqn t~t law l' �.n ti � ' � e"h ' . tlon, ~bl~b 1c b . 4eroga i.C!l ot tb� 396

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