CTA Case No. 2321 (Decision)
t-It-.:' � 'lll. fC OF T �i :�. PH l Ll PI'; .'l��.t; COURT OF TAX APPEALS Qllii.ZON Cl1'Y t v c� I G. ' 21 � � � � � It � � � � c t r r 1 ' �� 1 �� � � �� � �� ��1 ., r � 106
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IiY:' I~ 1Q~ - cr. c .t ~.o . 2321 3 o Octobor � 19'72 and h u�a.s ore rc� to pn th- rl ,f1ci .noy in t x, lu& in Gl'~ t a ~ nalt.! .s. L&t r h a .. �c 1 . by e ,rtio:r(lf'i <. th j3 hu r1 � l d ""t this junct~.,r~ thut th legality 0 th .~arcr a.s no 1 J.l b fore th~ Ct::l1rt of i1ts In t1.1 naf.' of .-'&n!lD. Q in tni ~~ 'fl,t the docum nt ~ qu. trt1on .~ t"u; ~l ~ t d a ~Vi (41 f1H1C � th,rain. JUan ~ . i 'l.o -';an, 1n a l<atte.r :t ttu:~~ir c Uf'l$(!1 dat .: uly '17, 1965, prott" te,. he as <i .. St ~�nts &-;.�d~1$t ti.� ~v , /' r . sp/."'ctiv l , ~ll , itlg thot t'1 con!'i. !-zc� tory ana vi rH:mt dtH'! .rocess .. .n Jonu r:y 24, 1966.,. i.n lrJtt. x- to eno.1 or hm pE?.t:i tlot!t'irs,. tb.e F* 1.o l Uir cto:t cf R~g:ion t;Q . 5 of ;.oct:tv tcx llat1.li 1t'l! lJI'Z p~ .d '11 set tl~~.. � In r 11 ea Nd ebtuar; ~, 1~.~1 pgtitio~.r ' d cont . st �d han .ot :ro l ttr . "tL. ar; in. !' 10 8
.~r.:c 1 -. .... T ,. ~' '.... ' � 3 1 4 t pr 'on n :i n t 1 1on. r s , t. u I n-::o � � � � � 102, 7lt'" . 9 hl ... ��� � � 10 , <:, 1 . ~ 1 , L7E . ) + Co c n � � � � � � � � ru1 t� t th r at (J r b . f. p n-- r ~ . t 196 . , 1 .' 0 t h !' or , lu t.:l cr a will . b y 1 �. � ft b rc . b 1 ,. f ~ ; s ru n\. 1' (, 7 ' .: rr r t 0 ...... tc co n r~ p l 3t ,.. r '1 1 ,., th 11 t v . Y� I It ' t 1 0 u ?, 19 7 , t �jo �~r' .,.t 1 1 eli .. CI D... 1 i on u 0 .. I. t ve ..u in r to r -. ..h 1 t q .. n - ~ at t 17 , 1967 6, 1 7, io� r ' 1 .1ns st .. ~j n by D1v.L i on, . d . ur i'h r or/:' ' ft rra ,t o d . tr n . \. b c� 0 r: t r 13 1 67 , rn r ha c h Dtv"s o ~ r t . CT t c tl /' 1,. 1 10 d f'" 109
5 . r tond n by .cuti g th i r - niv r 19?2 ' s th~ �1ry. cn pr.tl 9 , 196...,, f frr s rc � r l pm1 :Jn~nt , , tition rt;' coun l rnanl! s f?d dur ng h~ ll(!'iU".i.ng hat in; t. filo. ri.tt tion t ! t"(;C 0.1 hich t' s d fici ne t ~ F.b .11 ~1n ::;: r - t0 docum n ' till br u~ .d $ � d Yif r b:i.liti plus u 1 hln 1ft~ .. if 110
... o. 2 21 6 r lJ -n.o c ra th !'� i 1� ~ 1 t 1 1 1 1 ' 971. . .t1- r on rl r ion co - tJ t-- �o?�t-flliit c~a, [I t�1. PtZ>t ~J(t.1W!L K i' 1 i 1
7 rr ea....s . m ti-1. n. b1 o:f' 1ts <' octr1n , and .turth r 1ted "� '~ �') 1971 �.. on hill ~ ctr: T'i. .. co n "' h cr n �. -a ~ ~ ..~. r . t _n hl � o roe . d � 1 !1. t ~ ~ x cu �ion of t . arr t. or d . t r int ..d s~rv-d on t .- pet1t�o ers b t loc t . . .fore t'! by' th � ~9-71, 11motht.r ''. qu&st for .rr.OC!1... 1o.n r � cou~J~ l "'.1 t~rating t ~~titicn r. a n.orc f11 d t h "!!ir 1 l cu 112
i.it I,..J.i..;J.\.� li ... c~ cAs rc . 2321 stou th~ runn1 ~ f th or rio~ fr n r c~1rt n ~E1c ~~cls1 1lt, 1;71 ot rr~ 1 "' 1 71 quest fer r- ccH"IS1. � ation, tc lu~ 1st 19, 197 1, he date t'P.s~'<'>""flent 1 plicdly dPn "'~ tt:l"'l :r nconc nnd th .r1 11 r t!. r ricd . f 25 Ciay .� nr1 lapsed . / �ntn d is~on J: the; t Gtm:'!}lssio�: r wh.iett is o pmal- t" :() the l i t v u,...;,e.o �._�~...t <. ' .� ... ' U.cn .. fro~: t!.r- c�f t h. t. o��gh ! 113-'
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/ ~RCISIO~ ... c~ CAB�. ro. >321 ~ir t Ins.te. h tb tn r�� ot otr .r. , t:r . ba ~~"" t h nt . 11 -, 115
- -- ... . 1' I d ... �IJ ;z� 1 C!A C 11 ll 116
... 2321 12 d�f .ns only by n~ ro!. rty ha i"~ . ~ 1 .... �~ lv !!" onal . ' Under Article 17'" ' oi' t h C:ivil Cede the artner j .ri�1ical 1'!Ht' t ~ tt- h'.- p �rtn~rs th& of . ct or ' e, ~ in t~ e- instant c a r s z in 'th~!t office of the ~u� tn rshi ,:.l � 1t is partn 1' am it ootr n t. nvrtn :rs �a.r not , ~c .h. p.rt. l" i u... l t .is . 11 to t': ea Jl that t ".~ contro rt . 1 i<U of t , rtn s.11p � ~i r� .r c a l ! .d t tt:1 :i 'J r. � ....,. 117
;, 118
1 "':C.W ri,~ - C'!'. ' Stt' '�c :~3~1 r� r� ce~di gs .. J s tar a thP adm1.~ ls� ".n i . t . Bu ..-..a1 of ! t .- rr"~ 1 he CQ h ~v d ti �r; 'J d b:r t ~ <?Xa�� i. r t ..t.r:e ~~ ~Qt h 11 ;C,'!.U :3~ he fti PXBro:L. 1 bo t. S~~"~CJ r s ~.cni th� ptll" l(lo . h.1. !3!1 ll th. &1,m r� u ty . , t. e d cision e � ., al , from i r by sf:r":h"'~",c~ , itJ:l tb. eo t &~7,.~io., th om ~�o h""':D ,.. Cit J J � 119
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