Estate of W. R. Olsen, Deceased, Kenneth M. Owen and First National Bank of Minneapolis, Co-Executors, and Hazel D. Olsen v. Commissioner of Internal Revenue, 302 F.2d 671, 1st Cir. (1962)
Barangay 1. How long have you been2. Do you sell street foods?3.
Do you sell Korean Cor
Sta. Lucia 5 years and above No No Bagong Ilog 1 year Yes No Buting 1 year Yes No Buting 3 years No No Kalawaan 2 years Yes No Kapasigan 1 year No No Kapasigan 2 years Yes No Malinao 2 years Yes No Palatiw 5 years and above Yes No Pineda 5 years and above No No Bambang Less than 1 year Yes No Sta. Lucia 5 years and above Yes No Sta. Lucia 4 years Yes No Sta. Lucia 5 years and above Yes No Buting 1 year Yes No Kalawaan 1 year Yes No Kalawaan 4 years Yes No Manggahan 3 years Yes No Palatiw 2 years No No Buting Less than 1 year No No Pinagbuhatan 3 years Yes Yes Pinagbuhatan 1 year No No Rosario 1 year No No Sagad 1 year No No San Joaquin 1 year Yes Yes Sta. Lucia 5 years and above Yes Yes Sta. Lucia 5 years and above No No Sta. Lucia 5 years and above No No Sumilang 5 years and above Yes No Sumilang 1 year No No Buting 2 years Yes No Dela Paz 2 years Yes Yes Dela Paz 1 year No No Kalawaan 1 year Yes No Kalawaan 2 years No No Kapasigan 3 years Yes Yes Sta. Lucia 2 years Yes Yes Sta. Lucia 5 years and above Yes No Bagong Ilog 2 years No No Bagong Ilog 2 years No No Bambang 1 year Yes No Buting 1 year Yes Yes Dela Paz Less than 1 year No No Caniogan 2 years Yes No Caniogan 2 years No No Caniogan 1 year Yes Yes Dela Paz Less than 1 year No No Kapasigan 2 years No No Kalawaan Less than 1 year Yes No Kapasigan 3 years No No Kapitolyo 3 years Yes Yes Manggahan 1 year Yes Yes Manggahan 2 years No No Maybunga 2 years Yes No Palatiw 2 years Yes Yes Palatiw 2 years No No Pinagbuhatan 1 year Yes Yes Pinagbuhatan 1 year No No Pinagbuhatan 2 years No No Pinagbuhatan 2 years Yes No Pinagbuhatan 2 years Yes No Pinagbuhatan 3 years Yes No San Antonio 1 year Yes Yes San Joaquin 2 years Yes No San Joaquin 3 years No No San Miguel 2 years No No Kapitolyo Less than 1 year No No Malinao Less than 1 year Yes Yes Manggahan Less than 1 year Yes No Maybunga Less than 1 year No No Palatiw Less than 1 year No No Pinagbuhatan Less than 1 year No No Pineda Less than 1 year No No Rosario Less than 1 year No No Rosario Less than 1 year No No Sagad Less than 1 year Yes No Sto. Tomas 3 years No No Ugong Less than 1 year No No Bagong Ilog 1 year No No Bagong Ilog Less than 1 year Yes No Bambang 2 years No No Bambang 1 year No No Buting 3 years Yes No Buting 2 years No No Buting 2 years Yes No Kalawaan 2 years No No Kalawaan 1 year No No Kalawaan 2 years Yes No Kapasigan 1 year Yes No Palatiw 4 years No No Pineda 3 years Yes No San Joaquin 2 years Yes No San Joaquin 1 year No No San Joaquin 3 years No No Santolan 2 years No No Sta. Lucia Less than 1 year No No Sto. Tomas 3 years No No Sumilang 2 years Yes No Ugong 2 years Yes Yes Buting 3 years No No Bambang 4 years Yes Yes Buting 3 years No No Buting 1 year No No Buting 3 years No No Caniogan 3 years Yes No Kalawaan 2 years Yes No Kapasigan 3 years Yes No Malinao 2 years Yes Yes Malinao 2 years Yes Yes Oranbo 2 years Yes Yes Palatiw 2 years Yes No Palatiw 2 years Yes No San Antonio 2 years Yes Yes San Joaquin 1 year No No San Jose 5 years and above Yes Yes Sta. Lucia 5 years and above Yes No Sto. Tomas 4 years Yes No Sto. Tomas 1 year Yes No Bagong Ilog 2 years Yes No Buting 3 years No No Manggahan 4 years Yes Yes Maybunga 3 years No No Santolan 2 years Yes Yes Bambang 2 years No No Buting 3 years No No Caniogan 5 years and above No No Kalawaan 3 years No No Manggahan 3 years Yes Yes San Joaquin 2 years No No Kalawaan 3 years Yes No Kapasigan 3 years No No Ugong 2 years No No Bambang 4 years Yes Yes Bambang 4 years No No Bambang 2 years No No Buting 2 years Yes No Buting 4 years No No Buting 4 years No No Buting 2 years No No Buting 3 years No No Dela Paz 1 year No No Kalawaan 2 years Yes No Kalawaan 3 years No No Kalawaan 2 years No No Kalawaan 3 years No No Kapasigan 3 years No No Kapasigan 2 years No No Kapasigan 2 years No No Manggahan 3 years No No Maybunga 2 years Yes No Palatiw 1 year No No Palatiw 2 years No No Palatiw 3 years No No Pinagbuhatan 5 years and above No No Pinagbuhatan 2 years Yes No San Joaquin 1 year Yes No San Joaquin 4 years No No San Nicolas 2 years Yes Yes Bambang 3 years Yes No Bambang 3 years Yes No Bagong Ilog 2 years No No Caniogan 3 years No No Palatiw 4 years Yes No San Joaquin 3 years No No Sta. Lucia 5 years and above Yes No Buting 3 years No No Dela Paz 1 year No No Kalawaan 2 years Yes No Kalawaan 3 years Yes No Malinao 3 years No No Oranbo 5 years and above Yes Yes Pinagbuhatan 5 years and above No No Pinagbuhatan 1 year Yes Yes San Joaquin 3 years No No Sta. Lucia 4 years No No Sta. Rosa 1 year Yes No Sto. Tomas 2 years Yes No Sumilang 2 years No No Bagong Ilog 1 year Yes Yes Kalawaan 2 years No No Kapasigan 5 years and above No No Kapasigan 1 year Yes Yes Kapasigan 1 year No No Malinao 3 years Yes Yes Palatiw 1 year No No Sagad 3 years Yes Yes San Jose 1 year No No Sta. Lucia 3 years No No Bagong Ilog 2 years Yes No Bagong Katipunan 1 year Yes No Manggahan 1 year No No Oranbo 1 year Yes Yes Pinagbuhatan 1 year Yes No Sta. Rosa 2 years Yes No Sumilang 3 years Yes No Sta. Lucia 1 year Yes No Bambang 3 years Yes No Malinao 5 years and above Yes No Pinagbuhatan 1 year Yes Yes Sumilang 2 years No No 4. Have you tried selling 5. What factors do you cons6. What are the possible re7.1 If we will sell 1 pack No Quality, Location of the supCraving, Trend Yes Yes Price, Quality Occasion, Trend Yes No Price, Quality, Location of Packaging, Trend Yes No Price, Quality, Location of Craving, Occasion, PackagYes No Price, Quality Craving, Occasion, PackagYes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality Craving, Packaging Yes No Price, Quality Occasion, Packaging, TrenYes No Quality, Location of the supPackaging, Trend Yes No Price, Quality, Location of Trend Yes No Quality Trend Yes No Price, Quality Trend Yes No Quality, Location of the supTrend Yes No Quality, Location of the supPackaging, Trend Yes No Quality Trend Yes No Price, Location of the supplCraving, Trend Yes No Price, Quality Packaging, Trend Yes No Quality Trend Yes No Quality, Location of the supOccasion, Packaging Yes No Quality Trend Yes Yes Price, Quality Craving Yes No Price Trend Yes No Price, Quality Occasion, Packaging Yes No Price, Quality Packaging Yes Yes Quality, Location of the supPackaging, Trend Yes Yes Quality, Location of the supTrend Yes No Quality, Location of the supTrend Yes No Quality, Location of the supCraving, Trend Yes No Price, Location of the supplPackaging Yes No Price, Quality Craving, Packaging, Trend Yes No Quality, Location of the supCraving, Packaging, Trend Yes Yes Price, Quality, Location of Occasion Yes Yes Price, Quality Craving, Packaging Yes No Price, Quality Packaging, Trend Yes No Price, Quality Occasion, Trend Yes Yes Price Occasion, Packaging Yes Yes Price Occasion, Packaging Yes No Quality, Location of the supPackaging, Trend Yes No Price, Quality Occasion, Packaging, TrenYes No Price, Quality Occasion, Packaging, TrenYes Yes Location of the supplier Occasion Yes Yes Price, Quality, Location of Occasion, Packaging, TrenYes No Price Craving Yes No Location of the supplier Trend Yes No Price, Location of the supplCraving, Packaging Yes Yes Quality Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality Occasion, Packaging, TrenYes No Price, Quality, Location of Occasion, Trend Yes No Price, Quality Occasion, Packaging, TrenYes Yes Quality, Location of the supPackaging, Trend Yes Yes Quality Craving Yes No Price, Quality Occasion, Packaging, TrenYes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality Craving, Trend Yes Yes Price, Quality Craving, Trend Yes No Price, Quality, Location of Packaging, Trend Yes No Price, Quality Occasion, Packaging, TrenYes No Price, Quality Occasion, Packaging, TrenYes No Price, Quality Craving, Packaging Yes No Price, Quality Occasion, Trend Yes Yes Price, Quality, Location of Occasion, Packaging Yes No Price, Location of the supplCraving, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality, Location of Packaging, Trend Yes No Price, Quality Occasion, Trend Yes Yes Price, Quality Occasion, Packaging Yes No Price, Quality, Location of Craving, Occasion, PackagYes No Price, Quality, Location of Craving, Occasion, PackagYes No Price, Quality Craving Yes No Price, Quality Craving, Occasion, PackagYes No Price, Quality, Location of Craving, Trend Yes No Quality Packaging, Trend Yes Yes Quality Craving Yes Yes Price, Quality Craving, Trend Yes No Price, Quality Trend Yes No Quality Trend Yes No Price, Quality Occasion, Packaging, TrenNo No Price, Quality Packaging, Trend No No Quality, Location of the supPackaging, Trend No No Price, Quality Packaging, Trend No No Price, Quality Craving, Packaging, Trend No No Price, Quality Packaging, Trend No No Quality Packaging, Trend No No Quality Packaging No No Price, Quality Occasion, Packaging No No Price, Quality Packaging, Trend No No Price, Quality Occasion, Packaging, TrenNo No Price, Quality Occasion, Packaging, TrenNo No Price, Quality, Location of Packaging, Trend No No Price, Quality Craving, Packaging, Trend No No Quality Packaging, Trend No Price, Quality Trend No No Price, Quality Craving, Packaging, Trend No Yes Price Craving, Packaging No No Price Trend No No Price, Quality Occasion, Packaging, TrenNo refusal Price, Quality Occasion Yes refusal Price Craving Yes refusal Price Packaging Yes No Price, Quality, Location of Occasion, Packaging, TrenYes No Price, Quality Occasion, Packaging, TrenYes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality Trend Yes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality Packaging, Trend Yes Yes Price Occasion, Packaging, TrenYes Yes Quality, Location of the supTrend Yes Yes Price, Quality, Location of Craving, Occasion, PackagYes No Price, Quality Packaging, Trend Yes No Price, Quality, Location of Occasion, Trend Yes Yes Location of the supplier Trend Yes No Price, Quality Occasion, Packaging, TrenYes Yes Quality Craving, Trend Yes No Price, Quality Trend Yes No Price, Quality Occasion, Trend Yes No Quality, Location of the supOccasion, Trend Yes No Price, Quality Packaging Yes No Price, Quality, Location of Occasion, Packaging, TrenYes Yes Price, Quality Occasion, Trend Yes No Quality Trend Yes Yes Price, Quality, Location of Craving, Occasion, PackagYes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality, Location of Craving, Packaging, Trend Yes No Price, Quality, Location of Craving, Packaging, Trend Yes No Price, Quality Packaging, Trend Yes Yes Price, Quality Occasion, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality, Location of Packaging, Trend Yes No Price, Quality Craving, Occasion, PackagYes No Price, Quality, Location of Craving, Packaging, Trend Yes Yes Quality Trend Yes No Price, Quality, Location of Craving, Occasion Yes No Price, Quality, Location of Occasion, Packaging, TrenYes No Price, Quality Occasion, Packaging, TrenYes No Price, Quality, Location of Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality, Location of Packaging, Trend Yes No Price Craving, Trend Yes No Price, Quality, Location of Occasion, Packaging, TrenYes No Price, Quality Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality, Location of Craving, Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Location of the supplCraving, Occasion, Trend Yes No Price Occasion Yes No Price, Quality, Location of Craving, Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality, Location of Occasion, Packaging, TrenYes No Price, Quality Craving, Occasion, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality, Location of Occasion, Packaging, TrenYes Yes Quality Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Location of the supplOccasion, Packaging, TrenYes No Price, Quality Packaging, Trend Yes No Price, Quality Craving, Packaging, Trend Yes No Quality, Location of the supPackaging, Trend Yes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality Occasion, Packaging, TrenYes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality, Location of Packaging, Trend Yes No Price, Quality Occasion, Packaging, TrenYes No Price, Quality Occasion, Trend Yes No Price, Quality, Location of Packaging, Trend Yes Yes Price, Quality, Location of Craving, Trend Yes No Price, Quality Craving, Packaging, Trend Yes No Price, Quality Trend Yes No Price Craving, Packaging, Trend Yes No Price, Quality Packaging Yes No Price Craving Yes Yes Price, Quality, Location of Craving, Packaging, Trend Yes No Price, Quality, Location of Occasion, Packaging, TrenYes No Price Craving Yes Yes Price Trend Yes No Price Packaging, Trend Yes Yes Price, Quality, Location of Craving, Occasion, PackagYes No Price Packaging, Trend Yes Yes Price Packaging, Trend Yes No Price Craving, Packaging Yes No Price, Quality Craving, Packaging, Trend Yes No Quality Packaging, Trend Yes Yes Price, Location of the supplPackaging, Trend Yes No Quality, Location of the supCraving, Occasion Yes Yes Price, Quality, Location of Packaging, Trend Yes No Price Craving Yes No Price Packaging, Trend Yes No Price, Quality Packaging, Trend Yes No Price, Quality Packaging Yes No Price, Quality, Location of Packaging, Trend Yes Yes Price Craving, Packaging, Trend Yes Yes Price, Quality Occasion, Packaging, TrenYes No Price, Quality, Location of Packaging, Trend Yes 7.2 If yes, how often? (Bas7.3 How many packs of GaRemarks Weekly (Once a week) 1 Invalid Twice a month 2 Invalid Monthly (12x a year) 2 Invalid Weekly (Once a week) 2 Invalid Twice a week 2 Invalid Weekly (Once a week) 2 Invalid Biannually (2x a year) 2 Invalid Twice a week 2 Invalid Twice a week 2 Invalid Weekly (Once a week) 2 Invalid Quarterly (4x a year) invalid Invalid Twice a week 2 Invalid Weekly (Once a week) 2 Invalid Weekly (Once a week) 2 Invalid Biannually (2x a year) 3 Invalid Monthly (12x a year) 3 Invalid Monthly (12x a year) 3 Invalid Weekly (Once a week) 3 Invalid Monthly (12x a year) 3 Invalid Biannually (2x a year) 2 Invalid Weekly (Once a week) 3 Invalid Weekly (Once a week) 3 Invalid Monthly (12x a year) 3 Invalid Twice a week 3 Invalid Twice a week 3 Invalid Weekly (Once a week) 3 Invalid Twice a month 3 Invalid Weekly (Once a week) 3 Invalid Weekly (Once a week) 3 Invalid Twice a week 3 Invalid Twice a month 4 Invalid Twice a month 4 Invalid Quarterly (4x a year) 4 Invalid Twice a month 4 Invalid Twice a week 4 Invalid Twice a month 4 Invalid Weekly (Once a week) 4 Invalid Twice a week 4 Invalid Twice a month 5 Invalid Twice a month 5 Invalid Twice a week 5 Invalid Twice a month 5 Invalid Twice a week 3 Invalid Weekly (Once a week) 5 Invalid Twice a month 5 Invalid Weekly (Once a week) 5 Invalid Weekly (Once a week) 5 Invalid Monthly (12x a year) 5 Invalid Quarterly (4x a year) 3 Invalid Twice a month 5 Invalid Twice a month 5 Invalid Twice a month 5 Invalid Weekly (Once a week) 5 Invalid Biannually (2x a year) 5 Invalid Quarterly (4x a year) 5 Invalid Twice a month 5 Invalid Twice a month 5 Invalid Monthly (12x a year) 5 Invalid Monthly (12x a year) 5 Invalid Twice a week 5 Invalid Weekly (Once a week) 5 Invalid Twice a week 5 Invalid Twice a month 5 Invalid Twice a week 5 Invalid Quarterly (4x a year) 5 Invalid Weekly (Once a week) 5 Invalid Twice a month 12 Invalid Twice a month 14 Invalid Annually (Once a year) 5 Invalid Weekly (Once a week) 5 Invalid Twice a week 2 Invalid Monthly (12x a year) 10 Invalid Monthly (12x a year) 1 Invalid Twice a week 5 Invalid Biannually (2x a year) invalid Invalid Quarterly (4x a year) 5 Invalid Weekly (Once a week) invalid Invalid Twice a week 8 Invalid 0 No Demand No Demand 0 No Demand 0 No Demand 0 No Demand No Demand No Demand No Demand No Demand No Demand 0 No Demand No Demand 0 No Demand 0 No Demand No Demand No Demand No Demand No Demand Annually (Once a year) 1 pack No Demand 0 No Demand Twice a month 6 Refusal Monthly (12x a year) 15 Refusal Weekly (Once a week) refusal Refusal Twice a month 6 Useful Quarterly (4x a year) 6 Useful Weekly (Once a week) 6 Useful Twice a week 6 Useful Twice a week 6 Useful Twice a week 6 Useful Twice a month 6 Useful Twice a month 6 Useful Twice a month 6 Useful Twice a week 6 Useful Weekly (Once a week) 6 Useful Weekly (Once a week) 6 Useful Quarterly (4x a year) 6 Useful Weekly (Once a week) 6 Useful Twice a month 6 Useful Twice a week 6 Useful Twice a month 6 Useful Twice a month 7 Useful Monthly (12x a year) 7 Useful Twice a month 7 Useful Monthly (12x a year) 7 Useful Twice a month 7 Useful Quarterly (4x a year) 8 Useful Weekly (Once a week) 8 Useful Monthly (12x a year) 8 Useful Monthly (12x a year) 8 Useful Twice a month 8 Useful Monthly (12x a year) 8 Useful Quarterly (4x a year) 9 Useful Weekly (Once a week) 9 Useful Twice a week 9 Useful Twice a month 10 Useful Monthly (12x a year) 10 Useful Monthly (12x a year) 10 Useful Twice a month 10 Useful Monthly (12x a year) 10 Useful Quarterly (4x a year) 10 Useful Twice a month 10 Useful Twice a week 10 Useful Weekly (Once a week) 10 Useful Twice a week 10 Useful Twice a month 10 Useful Twice a month 10 Useful Monthly (12x a year) 10 Useful Twice a month 10 Useful Weekly (Once a week) 10 Useful Twice a month 10 Useful Twice a month 10 Useful Weekly (Once a week) 10 Useful Monthly (12x a year) 10 Useful Twice a month 10 Useful Monthly (12x a year) 10 Useful Monthly (12x a year) 10 Useful Weekly (Once a week) 10 Useful Annually (Once a year) 10 Useful Weekly (Once a week) 10 Useful Weekly (Once a week) 10 Useful Twice a month 11 Useful Twice a month 11 Useful Twice a month 12 Useful Quarterly (4x a year) 12 Useful Quarterly (4x a year) 12 Useful Twice a month 12 Useful Monthly (12x a year) 12 Useful Twice a month 15 Useful Twice a month 15 Useful Twice a month 15 Useful Biannually (2x a year) 15 Useful Twice a month 15 Useful Monthly (12x a year) 15 Useful Twice a month 15 Useful Monthly (12x a year) 15 Useful Quarterly (4x a year) 15 Useful Monthly (12x a year) 15 Useful Monthly (12x a year) 15 Useful Weekly (Once a week) 15 Useful Monthly (12x a year) 15 Useful Weekly (Once a week) 20 Useful Annually (Once a year) 20 Useful Monthly (12x a year) 20 Useful Twice a month 20 Useful Monthly (12x a year) 20 Useful Monthly (12x a year) 20 Useful Twice a month 20 Useful Monthly (12x a year) 20 Useful Monthly (12x a year) 20 Useful Biannually (2x a year) 20 Useful Quarterly (4x a year) 25 Useful Twice a month 25 Useful Quarterly (4x a year) 30 Useful Weekly (Once a week) 30 Useful Annually (Once a year) 30 Useful Twice a month 30 Useful Weekly (Once a week) 30 Useful Monthly (12x a year) 35 Useful Annually (Once a year) 50 Useful Biannually (2x a year) 50 Useful Annually (Once a year) 50 Useful Annually (Once a year) 50 Useful Barangay 1. How lon2. Do you s3. Do you 4. Have yo5. What fac6. What are7.1 If we w7.2 If yes, 7.3 How ma Bagong Ilo1 year No No No Price, QualOccasion, No 0 Bagong IloLess than Yes No No Price, QualPackaging,No Bambang 2 years No No No Quality, LoPackaging,No 0 Bambang 1 year No No No Price, QualPackaging,No 0 Buting 3 years Yes No No Price, QualCraving, P No 0 Buting 2 years No No No Price, QualPackaging,No Buting 2 years Yes No No Quality Packaging,No Kalawaan 2 years No No No Quality Packaging No Kalawaan 1 year No No No Price, QualOccasion, No Kalawaan 2 years Yes No No Price, QualPackaging,No Kapasigan1 year Yes No No Price, QualOccasion, No 0 Palatiw 4 years No No No Price, QualOccasion, No Pineda 3 years Yes No No Price, QualPackaging,No 0 San Joaqui2 years Yes No No Price, QualCraving, P No 0 San Joaqui1 year No No No Quality Packaging,No San Joaqui3 years No No Price, QualTrend No Santolan 2 years No No No Price, QualCraving, P No Sta. Lucia Less than No No Yes Price Craving, P No Sto. Tomas3 years No No No Price Trend No Annually ( 1 pack Sumilang 2 years Yes No No Price, QualOccasion, No 0 Remarks No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand No Demand Barangay 1. How lon2. Do you s3. Do you 4. Have yo5. What fac6. What are7.1 If we w7.2 If yes, 7.3 How ma Buting 3 years No No No Price, QualOccasion, Yes Twice a mo 6 Buting 1 year No No No Price, QualOccasion, Yes Quarterly ( 6 Buting 3 years No No No Price, QualCraving, P Yes Weekly (On 6 Caniogan 3 years Yes No No Price, QualTrend Yes Twice a we 6 Kalawaan 2 years Yes No No Price, QualCraving, P Yes Twice a we 6 Kapasigan3 years Yes No No Price, QualPackaging,Yes Twice a we 6 Malinao 2 years Yes Yes Yes Price Occasion, Yes Twice a mo 6 Malinao 2 years Yes Yes Yes Quality, LoTrend Yes Twice a mo 6 Oranbo 2 years Yes Yes Yes Price, QualCraving, OYes Twice a mo 6 Palatiw 2 years Yes No No Price, QualPackaging,Yes Twice a we 6 Palatiw 2 years Yes No No Price, QualOccasion, Yes Weekly (On 6 San Antoni2 years Yes Yes Yes Location ofTrend Yes Weekly (On 6 San Joaqui1 year No No No Price, QualOccasion, Yes Quarterly ( 6 San Jose 5 years an Yes Yes Yes Quality Craving, T Yes Weekly (On 6 Sta. Lucia 5 years an Yes No No Price, QualTrend Yes Twice a mo 6 Sto. Tomas4 years Yes No No Price, QualOccasion, Yes Twice a we 6 Sto. Tomas1 year Yes No No Quality, LoOccasion, Yes Twice a mo 6 Bagong Ilo2 years Yes No No Price, QualPackaging Yes Twice a mo 7 Buting 3 years No No No Price, QualOccasion, Yes Monthly (12 7 Manggaha4 years Yes Yes Yes Price, QualOccasion, Yes Twice a mo 7 Maybunga 3 years No No No Quality Trend Yes Monthly (12 7 Santolan 2 years Yes Yes Yes Price, QualCraving, OYes Twice a mo 7 Bambang 2 years No No No Price, QualCraving, P Yes Quarterly ( 8 Buting 3 years No No No Price, QualCraving, P Yes Weekly (On 8 Caniogan 5 years an No No No Price, QualCraving, P Yes Monthly (12 8 Kalawaan 3 years No No No Price, QualPackaging,Yes Monthly (12 8 Manggaha3 years Yes Yes Yes Price, QualOccasion, Yes Twice a mo 8 San Joaqui2 years No No No Price, QualPackaging,Yes Monthly (12 8 Kalawaan 3 years Yes No No Price, QualPackaging,Yes Quarterly ( 9 Kapasigan3 years No No No Price, QualCraving, OYes Weekly (On 9 Ugong 2 years No No No Price, QualCraving, P Yes Twice a we 9 Bambang 4 years Yes Yes Yes Quality Trend Yes Twice a mo 10 Bambang 4 years No No No Price, QualCraving, OYes Monthly (12 10 Bambang 2 years No No No Price, QualOccasion, Yes Monthly (12 10 Buting 2 years Yes No No Price, QualOccasion, Yes Twice a mo 10 Buting 4 years No No No Price, QualPackaging,Yes Monthly (12 10 Buting 4 years No No No Price, QualPackaging,Yes Quarterly ( 10 Buting 2 years No No No Price, QualPackaging,Yes Twice a mo 10 Buting 3 years No No No Price, QualPackaging,Yes Twice a we 10 Dela Paz 1 year No No No Price Craving, T Yes Weekly (On 10 Kalawaan 2 years Yes No No Price, QualOccasion, Yes Twice a we 10 Kalawaan 3 years No No No Price, QualPackaging,Yes Twice a mo 10 Kalawaan 2 years No No No Price, QualPackaging,Yes Twice a mo 10 Kalawaan 3 years No No No Price, QualCraving, P Yes Monthly (12 10 Kapasigan3 years No No No Price, QualPackaging,Yes Twice a mo 10 Kapasigan2 years No No No Price, QualCraving, P Yes Weekly (On 10 Kapasigan2 years No No No Price, QualCraving, P Yes Twice a mo 10 Manggaha3 years No No No Price, QualPackaging,Yes Twice a mo 10 Maybunga 2 years Yes No No Price, LocaCraving, OYes Weekly (On 10 Palatiw 1 year No No No Price Occasion Yes Monthly (12 10 Palatiw 2 years No No No Price, QualCraving, P Yes Twice a mo 10 Palatiw 3 years No No No Price, QualPackaging,Yes Monthly (12 10 Pinagbuha5 years an No No No Price, QualOccasion, Yes Monthly (12 10 Pinagbuha2 years Yes No No Price, QualCraving, OYes Weekly (On 10 San Joaqui1 year Yes No No Price, QualPackaging,Yes Annually ( 10 San Joaqui4 years No No No Price, QualOccasion, Yes Weekly (On 10 San Nicola2 years Yes Yes Yes Quality Trend Yes Weekly (On 10 Bambang 3 years Yes No No Price, QualPackaging,Yes Twice a mo 11 Bambang 3 years Yes No No Price, QualPackaging,Yes Twice a mo 11 Bagong Ilo2 years No No No Price, QualPackaging,Yes Twice a mo 12 Caniogan 3 years No No No Price, LocaOccasion, Yes Quarterly ( 12 Palatiw 4 years Yes No No Price, QualPackaging,Yes Quarterly ( 12 San Joaqui3 years No No No Price, QualCraving, P Yes Twice a mo 12 Sta. Lucia 5 years an Yes No No Quality, LoPackaging,Yes Monthly (12 12 Buting 3 years No No No Price, QualCraving, P Yes Twice a mo 15 Dela Paz 1 year No No No Price, QualOccasion, Yes Twice a mo 15 Kalawaan 2 years Yes No No Price, QualCraving, P Yes Twice a mo 15 Kalawaan 3 years Yes No No Price, QualPackaging,Yes Biannually 15 Malinao 3 years No No No Price, QualOccasion, Yes Twice a mo 15 Oranbo 5 years an Yes Yes No Price, QualOccasion, Yes Monthly (12 15 Pinagbuha5 years an No No No Price, QualPackaging,Yes Twice a mo 15 Pinagbuha1 year Yes Yes Yes Price, QualCraving, T Yes Monthly (12 15 San Joaqui3 years No No No Price, QualCraving, P Yes Quarterly ( 15 Sta. Lucia 4 years No No No Price, QualTrend Yes Monthly (12 15 Sta. Rosa 1 year Yes No No Price Craving, P Yes Monthly (12 15 Sto. Tomas2 years Yes No No Price, QualPackaging Yes Weekly (On 15 Sumilang 2 years No No No Price Craving Yes Monthly (12 15 Bagong Ilo1 year Yes Yes Yes Price, QualCraving, P Yes Weekly (On 20 Kalawaan 2 years No No No Price, QualOccasion, Yes Annually ( 20 Kapasigan5 years an No No No Price Craving Yes Monthly (12 20 Kapasigan1 year Yes Yes Yes Price Trend Yes Twice a mo 20 Kapasigan1 year No No No Price Packaging,Yes Monthly (12 20 Malinao 3 years Yes Yes Yes Price, QualCraving, OYes Monthly (12 20 Palatiw 1 year No No No Price Packaging,Yes Twice a mo 20 Sagad 3 years Yes Yes Yes Price Packaging,Yes Monthly (12 20 San Jose 1 year No No No Price Craving, P Yes Monthly (12 20 Sta. Lucia 3 years No No No Price, QualCraving, P Yes Biannually 20 Bagong Ilo2 years Yes No No Quality Packaging,Yes Quarterly ( 25 Bagong Ka1 year Yes No Yes Price, LocaPackaging,Yes Twice a mo 25 Manggaha1 year No No No Quality, LoCraving, OYes Quarterly ( 30 Oranbo 1 year Yes Yes Yes Price, QualPackaging,Yes Weekly (On 30 Pinagbuha1 year Yes No No Price Craving Yes Annually ( 30 Sta. Rosa 2 years Yes No No Price Packaging,Yes Twice a mo 30 Sumilang 3 years Yes No No Price, QualPackaging,Yes Weekly (On 30 Sta. Lucia 1 year Yes No No Price, QualPackaging Yes Monthly (12 35 Bambang 3 years Yes No No Price, QualPackaging,Yes Annually ( 50 Malinao 5 years an Yes No Yes Price Craving, P Yes Biannually 50 Pinagbuha1 year Yes Yes Yes Price, QualOccasion, Yes Annually ( 50 Sumilang 2 years No No No Price, QualPackaging,Yes Annually ( 50 Remarks Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Useful Barangay 1. How lon2. Do you s3. Do you 4. Have yo5. What fac6. What are7.1 If we w7.2 If yes, 7.3 How ma Sta. Lucia 5 years an No No No Quality, LoCraving, T Yes Weekly (On 1 Bagong Ilo1 year Yes No Yes Price, QualOccasion, Yes Twice a mo 2 Buting 1 year Yes No No Price, QualPackaging,Yes Monthly (12 2 Buting 3 years No No No Price, QualCraving, OYes Weekly (On 2 Kalawaan 2 years Yes No No Price, QualCraving, OYes Twice a we 2 Kapasigan1 year No No No Price, QualCraving, P Yes Weekly (On 2 Kapasigan2 years Yes No No Price, QualCraving, P Yes Biannually 2 Malinao 2 years Yes No No Price, QualOccasion, Yes Twice a we 2 Palatiw 5 years an Yes No No Quality, LoPackaging,Yes Twice a we 2 Pineda 5 years an No No No Price, QualTrend Yes Weekly (On 2 Bambang Less than Yes No No Quality Trend Yes Quarterly (invalid Sta. Lucia 5 years an Yes No No Price, QualTrend Yes Twice a we 2 Sta. Lucia 4 years Yes No No Quality, LoTrend Yes Weekly (On 2 Sta. Lucia 5 years an Yes No No Quality, LoPackaging,Yes Weekly (On 2 Buting 1 year Yes No No Quality Trend Yes Biannually 3 Kalawaan 1 year Yes No No Price, LocaCraving, T Yes Monthly (12 3 Kalawaan 4 years Yes No No Price, QualPackaging,Yes Monthly (12 3 Manggaha3 years Yes No No Quality Trend Yes Weekly (On 3 Palatiw 2 years No No No Quality, LoOccasion, Yes Monthly (12 3 Buting Less than No No No Quality Trend Yes Biannually 2 Pinagbuha3 years Yes Yes Yes Price, QualCraving Yes Weekly (On 3 Pinagbuha1 year No No No Price Trend Yes Weekly (On 3 Rosario 1 year No No No Price, QualOccasion, Yes Monthly (12 3 Sagad 1 year No No No Price, QualPackaging Yes Twice a we 3 San Joaqui1 year Yes Yes Yes Quality, LoPackaging,Yes Twice a we 3 Sta. Lucia 5 years an Yes Yes Yes Quality, LoTrend Yes Weekly (On 3 Sta. Lucia 5 years an No No No Quality, LoTrend Yes Twice a mo 3 Sta. Lucia 5 years an No No No Quality, LoCraving, T Yes Weekly (On 3 Sumilang 5 years an Yes No No Price, LocaPackaging Yes Weekly (On 3 Sumilang 1 year No No No Price, QualCraving, P Yes Twice a we 3 Buting 2 years Yes No No Quality, LoCraving, P Yes Twice a mo 4 Dela Paz 2 years Yes Yes Yes Price, QualOccasion Yes Twice a mo 4 Dela Paz 1 year No No Yes Price, QualCraving, P Yes Quarterly ( 4 Kalawaan 1 year Yes No No Price, QualPackaging,Yes Twice a mo 4 Kalawaan 2 years No No No Price, QualOccasion, Yes Twice a we 4 Kapasigan3 years Yes Yes Yes Price Occasion, Yes Twice a mo 4 Sta. Lucia 2 years Yes Yes Yes Price Occasion, Yes Weekly (On 4 Sta. Lucia 5 years an Yes No No Quality, LoPackaging,Yes Twice a we 4 Bagong Ilo2 years No No No Price, QualOccasion, Yes Twice a mo 5 Bagong Ilo2 years No No No Price, QualOccasion, Yes Twice a mo 5 Bambang 1 year Yes No Yes Location ofOccasion Yes Twice a we 5 Buting 1 year Yes Yes Yes Price, QualOccasion, Yes Twice a mo 5 Dela Paz Less than No No No Price Craving Yes Twice a we 3 Caniogan 2 years Yes No No Location ofTrend Yes Weekly (On 5 Caniogan 2 years No No No Price, LocaCraving, P Yes Twice a mo 5 Caniogan 1 year Yes Yes Yes Quality Trend Yes Weekly (On 5 Dela Paz Less than No No No Price, QualPackaging,Yes Weekly (On 5 Kapasigan2 years No No No Price, QualOccasion, Yes Monthly (12 5 Kalawaan Less than Yes No No Price, QualOccasion, Yes Quarterly ( 3 Kapasigan3 years No No No Price, QualOccasion, Yes Twice a mo 5 Kapitolyo 3 years Yes Yes Yes Quality, LoPackaging,Yes Twice a mo 5 Manggaha1 year Yes Yes Yes Quality Craving Yes Twice a mo 5 Manggaha2 years No No No Price, QualOccasion, Yes Weekly (On 5 Maybunga 2 years Yes No No Price, QualCraving, P Yes Biannually 5 Palatiw 2 years Yes Yes No Price, QualPackaging,Yes Quarterly ( 5 Palatiw 2 years No No No Price, QualCraving, T Yes Twice a mo 5 Pinagbuha1 year Yes Yes Yes Price, QualCraving, T Yes Twice a mo 5 Pinagbuha1 year No No No Price, QualPackaging,Yes Monthly (12 5 Pinagbuha2 years No No No Price, QualOccasion, Yes Monthly (12 5 Pinagbuha2 years Yes No No Price, QualOccasion, Yes Twice a we 5 Pinagbuha2 years Yes No No Price, QualCraving, P Yes Weekly (On 5 Pinagbuha3 years Yes No No Price, QualOccasion, Yes Twice a we 5 San Antoni1 year Yes Yes Yes Price, QualOccasion, Yes Twice a mo 5 San Joaqui2 years Yes No No Price, LocaCraving, T Yes Twice a we 5 San Joaqui3 years No No No Price, QualPackaging,Yes Quarterly ( 5 San Miguel2 years No No No Price, QualPackaging,Yes Weekly (On 5 Kapitolyo Less than No No No Price, QualOccasion, Yes Twice a mo 12 Malinao Less than Yes Yes Yes Price, QualOccasion, Yes Twice a mo 14 ManggahaLess than Yes No No Price, QualCraving, OYes Annually ( 5 Maybunga Less than No No No Price, QualCraving, OYes Weekly (On 5 Palatiw Less than No No No Price, QualCraving Yes Twice a we 2 PinagbuhaLess than No No No Price, QualCraving, OYes Monthly (12 10 Pineda Less than No No No Price, QualCraving, T Yes Monthly (12 1 Rosario Less than No No No Quality Packaging,Yes Twice a we 5 Rosario Less than No No Yes Quality Craving Yes Biannually invalid Sagad Less than Yes No Yes Price, QualCraving, T Yes Quarterly ( 5 Sto. Tomas3 years No No No Price, QualTrend Yes Weekly (Oninvalid Ugong Less than No No No Quality Trend Yes Twice a we 8 Remarks Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Invalid Barangay 1. How lon2. Do you s3. Do you 4. Have yo5. What fac6. What are7.1 If we w7.2 If yes, 7.3 How ma Ugong 2 years Yes Yes refusal Price, QualOccasion Yes Twice a mo 6 Buting 3 years No No refusal Price Craving Yes Monthly (12 15 Bambang 4 years Yes Yes refusal Price Packaging Yes Weekly (Onrefusal Remarks Refusal Refusal Refusal
Estate of W. R. Olsen, Deceased, Kenneth M. Owen and First National Bank of Minneapolis, Co-Executors, and Hazel D. Olsen v. Commissioner of Internal Revenue, 302 F.2d 671, 1st Cir. (1962)