CTA Case No. 177 (Decision)
.. 1'77 � 2- at f � jotn t a& he . 0 rt � - � ( � � � an -1�. � � � t ( Xhiblts �2 � efl � �2". II"'D t p. � c. ) ~1 t r �' 60
- - � 177 ~ (&) salarl��� stona, �t �� At� ' 25, 122. ( ) tax 1 1 1� 0 2, 7. 49 t�� pal nly lJ 19 1 r t ,.eu 1 u � s a� �0� n t� a capt. ton� � ( XhllJlt �2 1ft �2�. � I. 1951� ( lb as a 1 p. 7, ec. ). t � � � ta 4 P� � � � &a X 1� ra .. �1�� cla � � � t I'-)41V f 11 laall ~Q ln ly tlon of jo, �� ell � t 1t.4.1n...,. � (1) � ��� ���������� � ��� 1.4 1. i' 61
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- � 171 � 5. UI ....~.. 21. . 3) ����� ������������ ����� ���� � f � et � - � to ( f al t.r �� 63
�l 7 . .. l f t L er ( 0 &U � are ������������� - 7) ������������ oto! �� � � � � ��� 1- .. 1 � 1- 1- - 25, 0 - 22, 1 � t � � y n t 1� 1 a or f j, 64 ' I
� rn 1n � ca... t �enc� of the t factor� �� nan tltechar;e of !nMJR�~t~~~��� a axule glft -an f � 1ya (.t) � :ten to �-�.-. �- tlen be 'aDI.ac tl � 1. F~ 1 sta � 2) . t o t caRCellat of sf.� ��� 01' even Nlft � t'be ans- fer. cancellatlOAe 0% f glw��� IMI a lt � � f� let of � t afact _ con ' conu�y� l a 1n f � con ence at ft 1 DO a 1 an ( lvulll v. lean � tal � t cea, � 17 L. cl. le y t �� ln � . ,. 1 -� at � 1 t � 1 � �� � of t � tzana t � �1 dity t1 � c 11 y t� 1- 10fta1 t t fot" ~~. laall l.onss t "2" � r ya 66 Sf
_ ..,,....., _.. ..... � 177 ... - C. t. � CASE 3� � � ~ 1 ce fQrWar - ( xh. 2� - 2) D c. 16 - ash ( xh. 2 � l) In c on ct on w th t t n r I oqueza 25 ,_ ade fo er r t. � nd lar d ~ - t~ etft'fonera l natfo ~�- y . ~on 6 � l y. on t he as �s o f -tnanc f 1 at f lad oy r or :nco x or l 1. r eap ndeo s e of 25, nd cl r �f � evid�nc; � ht u of aa l ' � xh" .ft 2- t" ) of nl ge.r aJ r- � war 0J 'I 1, 1 ~~ n t ~on t'f ute uno - clu�d nco 1~ t~ � re � not ea& lv. ~ n' t ly ave en r e l:' to l ~ � t w - alanc. � c .rrt ~ �� l5 ' 5 t � r11 r �II ��� exH;t fn PJ: :r 1 51 an not n c r e or � ct t l nco t 51. e .o1..h O'tllle! er . �t.h re~pect t - ~ar n cash r 16. 1 5l. n \he �v c! e f p t t'on not - ctory nor quate t o ~ubstan ~ t th_ cla unt r�pr - d r ved pr r to 19 1. ohr 67
.. .' 177 .~ - 10 - ta � t� t � e l. f; d s t or n 1 ... 1 th t 1 'c - �� nly r Jl �t n t tc y r�� n� cr � ant .01 1 P.::�- ra e t - � ~� y n n vt � ary 1 � or � X �� � c � y ( � 1 � 1- t. � l 57) . � 1.�67 1. J u 1I � � oll e o � l'l . r. . o. f y
� u. 177 - 11 - n pay nt b y er on to er , 19~1 . e agre th pett r t at sa d a unt of 2, 67. 9 d d not accrue efore 1951 or t � r at not e 1 a tl ty t erefor. t s n1y h n s c 1 tl ty as scov re and r c n ze o �r � 19!)1 y a ent r on that t ecru d . -v n- tng that 1 e could ave no . such 1 � 1 ty b fo e 1951, t ct th t n e et rns f led y pet t oner o e&a g jo or t � rs 1947 to 19~ th � ount ��� excluded, such c reu at c tent ount to a en al v ~t i'on r of her 1 b ty t r fo or � y 1 nt o con e t n~ any l 11 y or ax s eyon e has d clarod aa �r obl at tor. for 7 1 1. In c � a c pr se a r�� d0 n by .r n 19~1 for t pur $ f proj ct d 1 t t�on of ne h den d 1 - r to � d r ccnt g t x t 1947 to � t t o r , h r for , as n n po t� to tr at the 21 367. 9 s n ccrued o l at on or cl nt 1 �ts p y nt n 1 1 ( � ecur ty � � o. v. n- L� d. 725, t rn 1 ev n � 321 u�� � 1, I) volv~n th 7 ). est on � c � the a a d n 1 !11, d s deduct on d r n~ t ts latter year. t �E � , p . 139 , �T. � rec. }� ... pparently, th ~t�t on has bandon d e obj c- i' 69 S4
... ..... DEC I E o. 177 �T� � - 12 - t on to t h s d ~s llo ance a no ~r ~u 1nt h s en u<:P-d n h r randu tn th� reg rd. How v r . tt l!lU&t t t d th t t d� llo nc a juGt� ed r ctton -c o t c put t on of net fnc s all � llow d aa d tct n t td or e u th tX � the t x le ye c pt 0 tl prov ed n r Title II 1 nc r x at. onal l'nt v nu ..od � T� o tn t on of � penalty t tax of t - ' 0 jo f~~ tX e - 1 51. h pos t o � n. h - t o ally suppr n .rn for 1.9 1 ( X t �7 ) h oc n th t year nd eh eon nt r eaus d f o furt r c 1 r ru ax 1� ty t ' f l t d h r part - r f rr o to � Un on of h r .r n 0 t r venu 0 produc p yrolls. vouch.r. n ot r r cord f h ua ne for t yo r 1 , by pr t n t tley r e lot b c use of yp1oon ty of ch pr t ns� n a orn t orn .. 7 0
l t � 1n - 1~ .. state ont f re t r 1c u1 on J'anu y l , l 52. 11 a ees �r d h - false r turn an t ::. j 5t ..y ~ pos�t� t frau pent'I Y� j !.e .. t�o ever, ft t 0t a to whether or not y 1 y t � Curt to p I av repeatedly t ly contt late n t to �- ave or t 4tet on to c 1 pen�lty ( ol ad � rtfias � 1 c0 �� even . T. � � 16, P a r also ol nd 1r n t�on o. v. f ntern 1 v n �� o. ~6 � 2~, 1 57 v. oll e or f t v � � � o. � ly !�, 19~7). ,.ln � pe ' t'un rs' ttf f r' $ li �~ th �� c pute f llo ' ������� �� ����� � ~25.24 , 231.31 4 . 26 �'' 71
� 17 - 14 - p n���1�y� � ������� � � 9 . 7:::.2. 2, 438� .l ������� � � ......... or 1 t p ent �� 7. 62 f nt r st r .. s " 0 1 2/ ~ ~1/c::. TOT'AL � �� ��� ���� ���� � Adch rn �� ���� ������ 1 ,87 .10 n- 9 , . 81 t nco ����������� r v r~f c ton ���� Le s 0:1 �� �� � � ��������������������� l � h d c �on ppe 1 d fro dff � on r oqu z jo s r to pay respon n � u of 1!> , 7 .13 don tax, plus nter t ro J nu ry 1, 19 5 up to t dat of p y nt an 2. 00 d f Ci ncy nco t for l 1, plu P n lty. ~t 6 t " on r YAh k � lso ~ or t P '! r s pon nt t h u f � 1,~94 . 2 onor' t x. pl � nt�r -..t fro 3 u r 1, l9!>!) up to t dat of pa nt. t h c t to 72
77 ani 1 � ruar � � � �' 7 3
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