Friday, January 24, 1947
DETROIT JEWISH CHRONICLE and The Legal Chronicle
Page Six
Nate Shapero Aids
Welfare Assembly •
Candidate
TIMELY TALKS
ON TAXES
By A. VICTOR BIZER
Detroit Tax Attorney & Counselor
INCOME FROM A PROFESSION: While the law states that
professional man pays a tax only on his net income, his problem is
In determining that net income. In a series of articles such as this
it is impossible to cover all of the problems involved. I can onl -
make a general statement of the procedures and provide a check lis
of suggested deductions.
Form 1040 provides Schedule C, in which tie
professional man computes his net income. In orde
properly to complete this schedule and to comple
with the law, adequate records must be kept t(
show gross income and expenses. The amount re
ported is the difference between the gross incom
and the allowable deductions, regardless of tee
withdrawals made by the taxpayer.
No deduction is allowed for a so-called War:,
allowance to yourself. In addition to the expense:
incurred in carrying on your profession, deduction
may be claimed for losses (fire, theft, etc.), bac
debts and depreciation, provided they arc directle
Mr. Bizer
conacted with your profession. Bad debt deductions may be claimed
only if the income had been prdViously reported and taxed.
Alt deductions claimed against professional income must be taken
in Schedule C, page 2, Form 1040. Should the professional activities
result in a net loss for the year, such loss should be claimed in you:
return. The law allows you to take advantage of the loss by deduct-
ing it from any other income you may have during 1946. Additional
benefits may be derived by applying the loSs against prior or future
years' income.
You should not overlook the privilege of spreading income over
a 3-year period allowed by law to those individuals who have earned
fees over a period of 36 months or more, and have received 80 per.
cent or more of those fees during 1946.
•
IF YOU USE PART of your home as an office, part of the
household expenses may be claimed as a deduction against your
professional income. The cost of rent, light, heat, repairs, etc. is ap-
portioned between that part of the home used as a residence and
that part which is used as an office. Only the portion pertaining to
your office can be deducted.
The allocation of expenses can be made on the ratio of the num-
ber of rooms used for office space to the total number of rooms
in the residence. The ratio of floor space used Is another method of
allocating expenses. The treasury department does not lay down eyey
hard and fast rules of allocation; Any method which proves recall-
able and equitable will be approved.
Your automobile expenses, as well as the depreciation, should also
be allocated between your professional and personal activities. As in
the instance of household expenses, only that portion of your auto-
mobile expenses allocated to your professional activities may be de.
ducted. It is important that adequate records be maintained so that
the basis of the allocation can be substantiated.
• •
*
LIST OF SUGGESTED DEDUCTIONS: Advertising, salaries and
wages., automobile expenses, cost of professional books, subscription
for technical periodicals, dues to professional societies, cost of at-
tending professional conventions, entertaining expenses, depreciation
on equipment and instruments, telephone, stationery, insurance premi-
ums (not life insurance), magazines and periodicals for waiting room,
rent, light and heat, water, linen and laundering service, moving ex-
penses, repairs, legal and accounting fees paid, postage, co-advisory
fees paid, janitor and cleaning services.
Communists Deny
Congress Charges
NEW YORK — "'Any assertion
that the communists have adopted
a negative and hostile attitude to
the Jewish Yishuv in Palestine is
nothing but slander and distor-
tion," declares Alexander Bittel-
man, member of the national com-
mittee of the Communist Party,
and executive secretary of the
Morning Freiheit Association.
This statement is made in a
letter sent to Congress Weekly
and printed under the title of
"The Role of Jewish Communists"
in the Jan. 1947 issue of Jewish
Life. The letter is in reply to an
editorial which appeared in Con-
gress Weekly Nov. 22, criticizing
the resolution on Jewish work of
the Communist Party.
"About the concern of the edi-
torial for the future readiness of
Jewish communists with other
Jewish progressive forces," states
Bittelman, "we maintain that no
other group in American Jewish
life has cooperated so loyally with
other progressive forces for com-
mon. and agreed ends. Our resolu-
tion is built completely on the
policy of anti-fascist Jewish unity
of all democratic forces . .. For
this agreement we shall work."
Action on Zion Vital,
Congressmen Assert
NEW YORK (JTA) — United
States action for the solution of
the Palestine problem is essential,
Representative Joseph Clark Bald-
win and Representative-elect - .7a-
cob K. Javits declared upon their
return from Palestine where they
studied Arab-Jewish relations.
Baldwin urged the creation of
Jewish state in Palestine which
would embrace as Palestinian cite
zens the displaced Jews who are
now in camps in Europe. He said
he would submit a written report
to President Truman on his fact-
finding trip. Mr. Javits predicted
that the 80th Congress will be
called upon to deal with the Pal-
estine issue.
AARON M. KATZ
Registered Public Accountant
Bookkeeping and
Accounting Service
Weekly or Monthly
REASONABLE
Call CHerry 5301
Patronize Our Advertisers
Proceeds from the Women's
Service Club luncheon, to be held
NEW YORK—How the Jewish Tuesday at the Women's Guild
communities of America, associ- room of the Metropolitan Bldg.,
ated in the Council of Jewish Fed- will be used to aid European
erations and Welfare Funds, can orphans.
meet unprecedented needs totaling
Tickets may be obtained at the
$215,000,000 for current operations door or by calling TO. 8-1383. Mrs.
and $30,000,000 for capital pur- Esther Rachleff is chairman.
poses, will be mapped out at the
Prospective members have been
general assembly, Jan. 31 through invited to a membership tea at
Feb. 3, at the Ambassador Hotel 8:30 p. m. Monday, Feb. 3, in the
In Atlantic City.
home of Mrs. Jean Martin, 2295
Community leaders from every Philadelphia avenue.
section of the United States and
Canada will participate. Under
consideration also will be plans 1
for local Jewish community serv-
ices, Jewish cultural trends, basic
directions in organizing Jewish
communities, and programs for
dealing with anti-Semitism.
A committee of community lead-
ers, headed by Milton Kahn and
Sidney Cohen of Boston, is pre-
IN YOUR OWN HOME
paring a report for submission to
the assembly on the assets and
Prompt, Efficient Service
liabilities facing communities in
1947 fund raising with suggestions
for securing maximum results.
Among the prominent Jewish lead-
VINEWOOD 2-4.332
ers who are drafting this report
is Nate Shapero of Detroit.
RADIOS
REPAIRED
FRED A. GINSBURG
•
Ginsburg Heads
List of Nominees
Services Unit Election
Is Set for Wednesday
Fred A. Ginsburg, who served
as chairman of the services divi-
sion in the 1946 Allied Jewish Cam-
paign, has been nominated for the
I:.hairmanship of the division which
will hold election of officers at
8 p. m., Wednesday at the Hotel
Stotler.
Other nominees in this division
include: Vice chairman, John
Isaacs, Jack Lapides, Harry Ros-
man; executive secretary, Irwin
Shaw; division board of directors,
cartage, Charles Robinson; clean-
ers and dyers, Arnold Gross, Ray-
mond Marin, Max Rissman, Arnold
Rosman and Sidney Rosman;
cleaning and tailors supplies, Yale
Levin, Ben Stern; diaper services,
Robert Latin; finance, Myron D.
Stein; insurance, Philip Cantor,
Ben Tolmich, Maurice Klein; laun-
dries, Lester Lapides, Philip Roth-
bart; linen supplies, Isaac Litwak,
Harry Schumer; morticians, Ira
Kaufman; tailors, Sol Litton and
Leo Polk.
The services division is the sixth
group in the Detroit Service Group
co organize on a year-round basis
for more effective participation in
community activities through the
Jewish Welfare Federation.
The ()the' divisions include the
mercantile, mechanical trades, pro-
fessional, food services council and
the real estate and building trades.
RADIO CLINIC
a
There's No Compromise
With Quality Ai —
MILLER 'S
Sea Food and Chop House
Continuous Service • 11 a.m. to 10 p.m.
On Woodward, One Block South of 7 Mile
.
LIQUIDATION SALE!
SELLING OUT EVERYTHING!
Girdles as Low as $1
Moore's Corset Shop
9015 • 12Th STREET
A FIRST HAND REPORT ON
JEWISH LIFE IN EUROPE!
Mlawer Verein Awaits
Annual Donor Affair
Final plans are being made by
the Ladies' Auxiliary of newer
Umgcgend Vercin for its eighth
annual donor event, Wednesday,
Feb. 5, at Moss Kosher Catering
Co., 5028 Joy road.
Mrs. Rhea Kasmer and Mrs.
Louis Semansky are co-chairmen.
For reservations call Mrs. Kasmer,
TO. 8-0534, Mrs. Semansky, TO.
7-3479, or Mrs. I. Bernstein, TR.
2-4053.
Michigan Jewish Labor Council
Presents
3 Jewish Trade Unionists Just Returned
From a Tour of Europe
MORRIS GAINER
President, District Council 9
Brotherhood of Painters, A.F.L.
JOSEPH WINOGRADSKY
Vice•President, Fur & Leather Workers, C.I.O.
ABE FEINGLASS
Midwest Region Director,
Fur & Lbather Workers, C.I.O.
•
SUNDAY, FEBRUARY 2nd
8 P.M.
FORT WAYNE HOTEL
GUEST ARTIST
GUEST SPEAKER
Dr. Israel Goldstein
ACE BOOKKEEPING SERVICE
JEWISH NATIONAL FUND
TO. 6-7843
COMPLETE BOOKKEEPING AND TAX SERVICE
DON'S TAX SERVICE
ELLIS E. GOLDBERG
CLIFFORD 4079
,
TYLER 6-7186
ADMISSION 60c
Ladies Auxiliary of Jewish National Fund
HONORARY PRESIDENT
Complete Bookkeeping and Tax Sarvire for AU T)pem of Du,iness
INMU RANCE - NOTARY PUBLIC
Robert Gold,tafT
Hal Eisenberg
(formerly with Fed. Bureau of Interns! Revenue)
CASS AT TEMPLE
16th ANNUAL DONOR EVENT
FOR EXPERT INCOME TAX ADVICE
8433 Linwood
Service Club to Hold
Luncheon for Relief
OF AMERICA
METROPOLITAN OPERA
ASSOCIATION
TUESDAY EVENING, JANUARY 28, 8:15 P. M.
MASONIC 'TEMPLE