CTA Case No. 344 (Decision)

I ,� - ILIAD J ' ' s 7IL ,a.~ titian r, -\)"?\ 1JY\ - v r3 s - c. � � c, s .io � 34>+ T COLL 0 OF I :m 1 -- - ' �V' U.1 n spo d nt . x- ... ,_ .... - - - ... ll is peal fro tha c ion o th Co 1 tor (n Co is ioner) o 1 vn g 1 C>t n d nding fro petit oner Li11 J .::uo Villa t 0 of 111, 5'6.84, ont n surch r on the gros pro- ce ds ron llfi ht exhibitions � ld in �� n11a ri .., t riod fro D ce er 31, 195lt to il, y 6, 1955, lu 00 . 00 s co pro ic p n lty . T c titio er i 1 ye - nd usine s- o n, o, 00 ti in June, 195 , w ~ i tro uc by 0 e �1 to to Je us St � To � s ~ortcs (J s ' 11 kno n 0 n pronoter of spo t. exhibit or d oth r ntort L ..ant.:;; 1. th 11p .i e"'. n thi tin~, Jo Cort i:J ro ch....,d t e ct of o- otin t~G first bull ight xhi 1t1o the h11 p Dictur,d to h~r its in:tncial u coos. tte ngi o. bu 1 1ghts r - q 1r co e ~ble mount of oney, n not 264

ei ion �o . 344 CT C - 2- b1 1 ositio.n to r 1 e th ea it 1, e pro- OS t t p titionar un erta th rais or orkin capit 1 for th venture o hich pro osal t . 1att r r � On u t 2 ' 1954, the petition r v J Co t Sp c1 1 po r to t r into cont t 1th th repr n tiv s of the bllllfi ht trou rro Lis on, Port a.l ( � 1, �� 166 , Vol. III, IR r c.). n u t 26, 195lt, Jea Cort s eon- clud d p r o nd in 1 own na ull 1 t contract with David odrigu z rrot , pr nt- lfre o Da lv OVel r s rio n 0t ortugu e ull..fi bt Troupe ( h. ' P� 5'1- 56, C rec . ),. on cto er 10, 1954-, J s Corte the ti- t1on nter d to HContr ct of �la erein t e tor er s deno inated as promoter n the t r nera1 n- er or th b 111'1 � 0 g ot ers, t cont p ovid\;;d: 265

- 3- if' ' ll qu ntl the tio r t r d into contr et ( h. 5, p. 15 157, Vol. III, I r c.) it t a r, nt1 th l t xclu v 1 t to use f'o th adv ti nt or it product the ul 1 ht which 11 h 1 1 ' ni ft t r Y Lyo 'I c. to th con tr ct1on y th 1 tt r of th b llfi t � On D c b r 3, 1 54, J s Cort s ec d fro t ,i.lire tor o nd rmit to oecu y n con truct a b 111 t re 1 t C!U n n (Exb. . -?, P� ?lt, c~ r c.) � lfig t ex- h r wer ct lly ev :n (?) hi ition h l we D cemb 31, 1954 0 b- ru ry 6, 1 55. B ore, uring ft r t ex- hibition r h ld, t p titian r k t th books of ac ounts ;. e us t e rin in of bill n ticket n th s le of th tter; n loyed th rso.nn 1 need d for th opera- t1on ot th bullfi ht v nturc. Sh lso provid th vent re with wor kin c pit 1 in the tot ount or l?O,ooo.oo.

D cision C CAS No . 3~ - 4- On the si o.f t gross roc ds d riv f 0 tn bull ight hibitio , :r spon nt a - a n e n ed fro p titian r th m.o t of l ll,056. 8l;., us ent t n r' p u 6oc . 0 as eo romis p na ty for f ur t o r is er e books f accounts wi tho ur u of Int nal eve u ( ~~h . 23, � 25v-25l , o � I , I r c. ). l r r est for r conside t1o ol' th~ a - e~ ant e nd vin.. b pond nt ( r:.1 h. ' P� 8 c r c.), p tit 0 -r p- p 1 d t o this Court. her l no u stio a t t h corr c e s 0 t mount of X ought t o b col- / / l ct d b th r s on ent . The only ssu pre- eat for d ter in tio is 1o1heth r or not pe titioner Lili a Jesu S v111 i s t he pr ri - t or or op rator of t Ullfi ht a 1 ition s t o be subj c t t o us ant x und action 260 of th T x Cod � h atition r cont n s t at J s Co�t 1 t e op nd pro ot r of the ullfi ht e 1- b i ti ons, n t t he 1 er~:,ly the f1 nc1er n d ca pit�list t ber or. Cons quentl , c i t ing 1 quer vs . t ef ni ~ a . d e ld b-- , G. � ..~o. L - 10534, ;. 26 7

D cisio C'�. � 1 0 � 3lf-4 ..!t - 5- petitioo ')r g t t � t s1e is not liabl for tbe pay ent o a nt A in q e t on. co t ntion or p tition r s 1 by cireu nces atte in� t . Ull ig xhibitions . �1r t , ther is the ~ ccial po r of attor ey, � libit 1, h .r b the p tit1one ut orized Je us to. o Co te 11 to e tcr into eon ract ith Da� v d 'odrigu z cp r ~entin~ pr sario fr do 1lv OV l.ha for the ex bition of th bull i ghts in nila . �� his c.p ci 1 o � r of t rney s n ver b en r v d. Consider ith tlle other eire r ft -r di �cus. ' t is conclusiv or tla stutu of the petiti ner s o rator o t e bul...fight xhibition � D1st d of butt . sin et tioner' o ten- ion t _t s. w not t e op r or of' t e tl bi- tion thr~ con ct, Exhibit D, ,xecut et\ e n Cortes an"1 t. . pa ti tioner, cont.n diet tho � y t1 s ipul. tin con i. din t~ i contr ct, the atition r s 11 ~r n provid , a workin c plt~l for the op tion5 of th promoter x X x x not to e ce d i t~ su tot 1 t � ny one ti , the s or ( 100, 000 . 00) p t he rep m t f wht the o ot r ll ort ge or hypoth cate his a s t n pro- p r t1 � From t his )tipul a t1on, it � vid nt t hat 268

s0 C b IS l o . 3 ... 6- t . p titi n r 1 11 e is t ...e e, p t<l .st 0 i - c ~ 0 th un r ng. 'hil it t u t t r ly b ing th c p1tal1st or fin 1 t 0 t n c s~:tr1ly ub ect her 0 th t s.x, y t thi tc con 1- r t th r n det r 1 li b - ty. / In '1 n to ov sio fur o pet tio th 0 ty or t tX 1 ue into y , th tor. / 0 t ct nter t ti th � rry Lyon , c. for t co tr c 0 y t l tt r of th ull.fi ht e ( h. 2, PP� 147-150, ol. III, � IH rec.), n 1 t on h reby, fo t u of 7,50 .oo, gr t to b 1 th. cl si o 1 ht t s to d rtisa it"' r uc s th ull- hts h ch 1 b h l in nila { h. ,, p � - 56-157' ol. II, Bl r c.) bol t r our fi n t t tha p titio r is t of tl bullfi ,ht . i all , t v r o cts of h e . o er c ons1~tin of the tak n over t sbur th r c ipts from th g t during t ti ht xhib1ti ns; the keeping o th book of a ccoun t ; cau in he rinting of tick ts nd 269

c1 ion c c4~j r ,o . 4i+ - 7- b 1 ; n t1e oint nt oi' r, plo bo t er n 1 � 3 bl to o r t1o t t he the o tor of h bullf ht 'lXh bi on , nd t r for , 1l y ent of t t in p lC of ction 260 of t e T X Cod � :l c or u r vs. �d t .' ' di ti ui b t r. I t nd in- lica 1 to th r rmer, 1 0 t 11 of t d 1 � 0 t op re tion w 9 k n c r 0 y th 1 Co ' not b ld � � 1c n ct1 n it res n t 0 to f r a .. dva ce to t �e t ps t o s r th b r e �- t 0 th t ec n ta t c so, tl! et1t1on r , 1n dd tion t f1- na ci t bul i ht 1b1tio ' re e Cort to n g he rvic 0 th b llfight tro pe d pcrfor e n.y 10 t e bul1f1 ht xhi bit 0 � 0 6� ou t it r .s ect to th s to r star r ooks to a coll ct for f 11 r of ccount , petition r can ot b co 11 d to pay t said ount in th ol' c p o 1se gree nt b r r ..,po d t . (C t 1 zuc re d r1 c vs . Co11 . of I t . Re . , � � 270

Dc o . 3lt4 - 8- o. L-117 0 11761, July 31, 195 ; st rn .' 1 mo v. co., nc. vs. Coll. of In � E G. � .. o. L-117 , Jun 30, 1958). t� decision p d fro 1 to t , r b ff r c pt 1th r s co pro 1 of 60 . oo sou ht to b call ct p na ty. 11 t co t in t p titi r. 1 ' .l y 23 , 962. I . 2 1'"' ';1 .-.�JL