CTA Case No. 1986 (Decision)

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4 d~c tv 1t.t (l) ~�lht' t er or , c~; ot:t tirJ -.':.U� t $ fi.)l1Crtl. to tttia Co\ is �iu1u-~� t�r"� ' . � � J ndent ' s $dV!I'!t � � ne~i~! ..a eo:1f'<lrtnrJblZ"' �:r ~h {1 ) t fL.ction ?�� \opt.' li~~ d .: j. � 1 Z;,~ . "�lo �r..id !1.W n Th~tt 3$� d~y p�>l>:�iod i'Qr a )U!ll to tho 'rt\X c.;urt must b eo .Q' t~tl !'T ...m ch :- iraa t;l.-<":1 t:r�.. �y r :t'ee :31v�e t ..... . 1 ... n th t~ s� 3 ont. ( " .- e,~1 1 M ~c~ � v, Col � o.f '&'"., Int. 10't hU. 31q�; "� _1".~.<,0 d.o Cot1.n c .�t~ 'lub .v. J � ol. � bu v. ol � o o r ot Int. r 31 , 1964 , � lla 1 l - 2 9 !, J nu 3 �1 5

i~ov.- 2~, 1966t tO l>C� .A 7!)1) . In t~h'!l l1i!;ht or th~ settled doctr1tte :e.bov �fi'rt.nted, it lllla)?' n~)"W bCll ~ �o1.h �'bien d ih lcf' of tho rtls~uln ��14nt ts a;:~l~o.lnbl& tQ W . ~tltloM ., s...id t G~J> :u.d~nt t ~~ find ~tik'l1~ tb..e d td,al anti z. d 'and� ,tol:' �. �:~uiitd by 11eglt.~nal Oir a'tor V. ::o. wque 1 on Marc!l 1~6B (Ei~h~ Uti) eon~ 1tute ttl.$ :rwl Q: t :rrtdr;mt1rJl or daci�:1oo ot'1 :~~a1;1t1ctx~~'s 19!iS d t9~;t d~f:tc:: .1l.l.nr~Y inconn tax llaJ;iJ.J�. t:Loo . .~aid letter ot h:~cb ~20, 1969 repr sont�B t-~~:;,_.)OH.d �!lt. �t~ d .et- r. oor..Fsi t :x-~.t on ovnt--d.�u~d :tn tbv ltrtt~-x- at~ petit onor �s ~<:cou...rtt~ ~t , te.i:r$ , Catl.l)� J .. Vti oe~1 ~. o, , dat~ ;t~t 1tionGrt $ �~~~~re$t. for "':!1!v~r.aw: 1 ;� r~:i e;.li"l .al.lt'lt!on of tb.t!} rlis~t~t:~d ~Gee. l.:�l1ii($llts teo uze �~ � th .f'$.Ct.. ...,l,rhdy 346

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.. 1986 J..r for 1 ;6' � 28, t'S~ 19$..-IOO"U d� �t~t! ~"'a"' t "'mbor co . -..ru~bar v. Coll" 0 In � ' ...a. 1~� "~� l J v. c ll. f 1n o � ~ .. 30� l' ! nt � (}~r LJ?;iod ot� OlS !UG.Ht .v, tho u .-n�e 1 C!Crt!ll e d pp.r 1, :r ';f t lfJ ' li.L f ti ion r � t\tion.. S-~ ou.1;1 .o ~o delay in ~ t �l$ment tax b u lfl t 1;1 d . l.l. v

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