CTA Case No. 89 (Decision)

TOTOY OTEYZA, p~titi n~r, - versus - C.T.A. CASE NO. 89 J . NTOIIO ARAN~TA, Acting i)~l~ ;.. Cell~ct r of Internal R~vnnuA, R<3spom-1'3nt . X- - - - - - - - - - - - - - X DE CI S I 0 N this cas~, assnss~ 4 th~ p~tition~r, Totey Ot~yza, in the sum ef P2,334.o9 as amus!'lm...,nt tax, inrlur<ing sur- charge and penalti~s, pursuant t snrtion 260, in rnla- ti n with secti n 352 f thn National Int~r~el R~v~nu~ Ceie. This ta~ wcs imp s~d n thn r~reipts rnaliz~~ frem the sale ef a-1missi n tirknts t th~ ball~t pnr- f rmances heln 3n March 19 an0 26 , 1954 at the Far Eastern University Au-'~iterium. It is fr m this r'lerisien f the Cellecter that th~ her~in petitien~r appeals te this C urt, laiming ex~mpti~n fr m paym~nt ef amusemnnt taxes under the prsvisi ns of Rnpublic� Art Ne. 722 . B~f'r~ the trial of this ras~ , Att rn~y Pa<ifice Ocampe enternd his appnarance as amicus rurian , n b...,half ef Mr. Ricarn Cassel , likewis~ a ballnt t~arh..,r . The un~isput~i farts are as follews: that n Marrh 19 an d 26, 1954, petition..,r Tstey Oteyza was ~ir'3rtr ~ss and instruct r ef the Classir Ball~t Aran'3my, le(at~~ at 110 San Rafael, Manila; that ~n the abav..,-mnntiene~ 0ates, petitiener hel0 ballnt p3rf rmancGs at th~ Far ~astern University Au~it rium~ in whirh h~r primary ann intnrm~- .. �=..:. . �:::. ;...;. :--� -- - : .~ -~ � 1

E� - 2 ...,, di t t' ncti . ray ic t � h t on ic .oo , , r e ti y; tn � I' � .... t perfo n frt Juch a$ dof r y fro n source; n tn p f r profit b t f r ni a, 1 c we cl d ;I r

- .3 - it � . ly 0 f the c:o nt � t 1 I t � �t:� ov 0i � T t e i tioner lik authori y. n issue of th . magazin 1 ,. ( xh F l� l i ... fi 1 t i' 3

-- . ov ~ � cted by th~ � xp ... e imoni t t tv r t en nny of t an li t of h 0 9 in sc e the eonclus�o that t e b e:-l'o nee � y L tition in t ' - :lo c t r<>visi"'~ of et lo. 722, wh ch t t ss of in e bri f seu el l � ot i t t at 0 ayln9 rtb ' lway s no , n n t of ct .. st an co - in r f 1 ~thic pro id t rtt. 4..,..

1t r - of c .. dn e � 9 � � r X t �:-0 ~ t: f c . 0. t t rn ap n t� l �._ .,.. . in � l 56. -

�J � -- ,' :�" (\ \ f# � .~