Friday, February 14, 194
DETROIT JEWISH CHRONICLE and The Legal Chronicle
eage Six
TIMELY TALKS
ON TAXES
Hashomer to Hail
Haganah Here
Delegates from Detroit will be
among those attending the Mid-
western region conference of Ha-
shomer Hatzair this weekend in
By A. VICTOR BIZER
Chicago.
Main topics will include the
Detroit Tttx Attorney & Counselor
gronp's extension drive and the
planning of its summer camps.
For information call Av Jacobson,
'NO. 0228.
INCOME (Contd.)
February has been dedicated to
Haganah, Palestine's patriot army,
I NOW COME to the element most interesting to the average income by the Detroit branch.
taxpayer—deductions. However, since deductions are classified into
groups and subject to special conditions, we must begin with gross
income, which was the subject matter of a preceding article.
DEDUCTIONS
In order more clearly to present deductions in their classifications,
the following chart may be helpful:
Gross Income
iMinus)—Deductions for Adjusted Gross Income
(Equals)—Adjusted Gross Income (Form 1040, page 1, item 6; also page
3, line 1)
(Minus)—Other Deductions or Optional Standard Deduction
(Equals)—Net Income (Form 1040, page 3, line 3)
The total Gross Income of the taxpayer is not reflected in any one
— place, line or item of the return because it is gen-
erally made up of several individual items of gross
income which are shown on the tax form in dif-
ferent sections or schedules. For the same reason
the total Deductions for Adjusted Gross Income are
not shown since these deductions are taken in the
particular section or schedule in which the indi-
vidual item or element of gross income is re-
ported.
*
*
*
Pythian Sisters Collect
Toys for Europe's Tots
Heaps of toys, hair ribbons and
books for European children were
collected at the Valentine party
of the Greater Detroit Temple,
Pythian Sisters No. 152, Wednes-
day. Kathleen Goldfine was chair-
man.
New officers include Jenny
Rosenberg, Mary Myerson, Esther
Bolotnikoff, Lillian Meltzer, Faye
Slutsky, Rose Lerman, Esther Tro-
xell, Elsie Green and Esther Gold-
stone.
Victory Fete Set '
by JNF Auxiliary
The Ladies Auxiliary of the JNF
will hold a victory meeting and
luncheon at 12:30 p.m. Tuesday
in the Rose Sittig Cohen Bldg.
Rabbi Milton Aron. Wayne Hillel
director, will review Sholom Alei-
chem's "The Old Country." Shirley
Subar will sing.
Hostesses include Mesdames
Jules Kraft, Albert Prag, Harry
Schumer, Peter Chodoroff, Joseph
Sandler and Ralph Falk.
On the Basis of His Proven Ability
THE FOLLOWING deductions are illustrative as
Deductions for Adjusted Gross Income:
1. Travel, meals and room expenses paid in
Mr. Bizer
connection with employment while away from home. (Deducted from
Gross Income for personal services on page 1, item 2.)
2. Expenses in connection with employment which are reimbursed
by the employer. (Also deducted from Gross Income for personal serv-
ices on page 1, item 2.)
3. Deductions such as repairs, taxes, insurance, etc. applicable
against property producing rents or royalties. (Deducted from Gross
Income from rents and royalties on page 2, Schedule B.)
4. Ordinary and necessary expenses connected with a trade, busi-
ness or profession. (Deducted from Gross Income from trade, business
or profession on page 2, Schedule C.)
5. Certain items of depreciation or depletion. (To be explained
on page 2, Schedule F and generally deducted from the particular class
of Gross Income to which it is applicable in either Schedule B or C
on the same page.)
6. Losses from sales or exchanges of property. (Page 2, Schedule
D.)
*
*
AFTER ARRIVING at Adjusted Gross Income, which is shown
on page 1, item 6, the taxpayer may take his Other Deductions in one
of two forms. He may avail himself of the use of "Optional Standard
Deductions" or he may detail his Other Deductions in the upper sec-
tion of page 3 of the return.
Taxpayer may automatically avail himself of the use of Optional
Standard Deductions if his Adjusted Gross Income is less than $5,000
by using the tax table on page 4. If taxpayer's Adjusted Gross Income
is $5,000 or more, he may still avail himself of the Optional Standard
Deduction, but this deduction is then limited to $500, which is de-
ducted on page 3, line 2 from the Adjusted Gross Income which is
entered on line 1 of the same page and the tax computed as will he
outlined in a later article.
*
*
*
IN ORDER TO determine whether it would be to your benefit to
use the Optional Standard Deduction or to detail and take your actual
Other Deductions, it will ordinarily be to your advantage to use the
Optional Standard Deduction if your Other Deductions total less than
10 percent of your Adjusted Gross Income.
Conversely, you should take your actual Other Deductions if their
total exceeds 10 percent of your Adjusted Gross Income or $500 if your
Adjusted Gross Income is more than $5,000. If there is any doubt as
to which may be more beneficial to you, then use your actual Other
Deductions and compute the tax and compare it with the tax in the
tax table and use the method resulting in the lesser tax.
Next week, I shall take up in detail the individual items of other
Deductions such as contributions, interest, taxes, medical expenses,
etc.
• Aids Home for Aged
Krause Asks Re-Election
Paul Krause is a candidate for
reelection on the Recorder's Court
bench.
During his tenure of office he
has been lauded by both labor
and industry.
He is former corporation coun-
sel for Detroit and a member of
the Fair Employment Practice
Committee.
CAMP WINONA
EAGLE RIVER, IVISe.
Ideally located In th e North Woods
of Wisconsin. Exporlenced start —
Physl, Ian and nurse —All sports—
June :loth to August 26th — for
Catalog writ.• to:
Isirot tors: Samuel Fralick, 4353 W.
14th St., Chicag-o 23, III. Lawn.
0596. Max A. Schwartz, 12211 Ken-
more Ave., Chicago 40, Iii. Buck.
BEACON HOTEL
ON THE OCEAN at 7th ST.
MRS. GEORGE KOVEN is pres-
ident of the Women's Auxiliary
of the Jewish Horne for Aged,
which will hold its annual mem-
bership party at 1 p.m. Monday
in the home, Burlingame and
Potoskey avenues. Entertain-
ment will he by Charlotte Kru-
ger Bregman, WWJ dramatist,
Jackie Geary, necordianist, and
Jerome .Stashefsky, .violinist.
They will be accompanied by
Mrs. Herman Bregman. Admis-
sion is a new member, Mrs.
Samuel .Weller, .membership
chairman, announced.
723 OCEAN DRIVI
MIAMI BEACH
RETURN WILLIAM
FRIEDMAN
CIRCUIT
JUDGE
•(No. 39 On the Circuit Court
Non - Partisan Ballot)
A Tribute
11■••■•■=1
WILLIAM FRIEDNIAN
has received 96.5 percent of
all votes cast for Circuit Judge
by Lawyers of the Detroit Bar
Association in the recent Bar
Primary.
The fine qualities of heart and mind that
LAWYERS ARE
distinguish William Friedman have made
GOOD JUDGES
him an outstanding figure as a judge and
OF GOOD JUDGES
lawyer of our community. William Friedman
has character, the first requisite of a good
judge. He has proven as a Circuit Court judge that he has true judicial temper-
ament and ability to approach every question of law and fact impartially with open-
minded fairness. William Friedman is a man who will uphold our laws in an
honorable way which is what we expect from our circuit judges.
Here Is One of Detroit's Finest
Civic Records...
* Outstanding Judge
* Successful Lawyer
* Chairman, Professional
Division American Red Cross
* Member of Board, Detroit
Round Table
* Member of Board, Detroit
District Boy Scouts of
America
EVERY GOOD
CITIZEN WILL
VOTE
FEBRUARY 17
* 17 Years Member of Detroit
House of Correction
Commission.
* Chairman, Wayne County
Draft Appeal Board, for 4
Years
* Member of Board, Goodwill
Industries
* Member of Board,
International Institute
* Native Detroiter
This Is A Non-Partisan Election
... Regardless of Your Political
Party .. .
YOU CAN VOTE FOR
WILLIAM FRIEDMAN
DIRECTLY ON THE OCEAN
In the Heart of AI! Activities
New, fireproof, heated rooms—each with bath
and shower. FREE solarium, Purling lot.
Petit. and spacious lobby. Many social ac.
ti•ities. Advance reservations suggested.
for CIRCUIT COURT JUDGE
Place An El In Front Of His Name
(No. 39 on The Circuit Court Non-Partisan Ballot)
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