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) I) I) ) )