Page Six

ObriROIT JEWISH CHRONICLE and The Le

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TIMELY TALKS
ON TAXES

By A. VICTOR BIZER

Detroit Tai Attorney & Counselor

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DEDUCTIONS (Continued)

MEDICAL AND DENTAL EXPENSES: Only those medical and
dental expenses in excess of 5 percent of your adjusted gross income
(Item 6, Page 1) are deductible. They may be deducted only in the
year in which they are paid regardless of when the expense was
incurred.
A single taxpayer, with no dependents, may deduct a maximum
of $1,250 per year in excess of the 5 percent limit-
ation. A taxpayer, whether married or single claim-
ing at least one other exemption besides himself,
may deduct a maximum of $2,500 in excess of the
5 percent limitation.
A deduction may be claimed for expenses paid
by you for your spouse or any of your dependents.
It is only necessary that the marital or dependency
relationship exist either at the time the expenses
were incurred or when they are paid. Your de-
ductions may include payments for health or ac-
cident insurance as well as any of the following
representative expenses:
Fees paid to an physician, dentist, surgeon,
Mr. Bizer
obstetrician, diagnostician, optician, chiropractor, chiropodist, osteo-
path, Christian Science practitioner, or nurse;
Cost of artificial limbs, teeth, braces, crutches, drug and medical
supplies (except patented medicines used without prescriptions), eye
glasses, hearing aids, X-rays, and laboratory tests or analyses;
Expenses for ambulance hire, traveling for obtaining medical
services, hospital fees, etc.
In order to claim the deduction, It is necessary that a detailed
listing showing amounts paid, to whom paid and dates paid be en-
tered in the appropriate place on page 3 or that a separate schedule
be attached to the return.
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COMPUTATION OF TAX: Those taxpayers who will use the
Withholding Receipt Form W-2 have no problem with respect to
the computation of their taxes. The Collector of Internal Revenue
assumes that burden for them. Upon receipt of the W-2, properly
filled out by the taxpayer, the Collector of Internal Revenue will
compute the tax and send the taxpayer a bill, which is payable
within 30 days after receipt of the bill.
For taxpayers using Form 1040, the first step is to total all of the
items of income as shown on page 2. The total is then transferred
to the proper line on page 1. Page 1 is then totalled and the result
is entered on line 6, which is the adjusted gross income, even though
it is not so called on the return itself.
The taxpayer is then faced with the problem of determining
whether to claim the optional standard deduction or to itemize his
actual deductions on page 3.
By claiming the optional standard deduction, the taxpayer waives
all the deductions that might possibly be claimed on page 3. He also
waives the credits allowable for tax paid at the source on tax-free
covenant bonds, foreign taxes and partially tax-exempt Interest on
certain U. S. securities.
The choice of the optional standard deduction is final once the
due date for the filing of the return has passed, and an amended
return showing actual deductions may not later be filed if it should
he found that it would have been to the taxpayer's advantage to
itemize his actual deductions.
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IN ORDER TO MAKE a proper choice, the taxpayer should
compute' his taxes both ways— (1) using his actual deductions and (2)
using the optional deduction. He may then use the method which
results in the lower tax. If the adjusted gross income (line 6 page 1)
is under $5,000, the optional standard deduction is claimed by using
the tax table on page 4 of the return. If the adjusted gross income
is $5,000 or over, then the optional standard deduction is a flat $500
and the tax must be computed at the bottom of page 3.
Husband and wife should work out their tax return jointly
and separately before deciding which way to , file in order to de-
termine which would result in the lower family tax. Please note that
if separate returns are filed and one spouse claims the optional
standard deduction, the other spouse may not claim actual deduction.
* * *
THOSE TAXPAYERS with adjusted gross incomes of $5,000 or
over, using either the standard deduction or their actual deductions,
and those taxpayers with adjusted gross incomes of less than $5,000
who are using their actual deductions will compute the tax in the
following manner:
The adjusted gross income (line 6 page 1) is entered on line 1
of the tax computation schedule at the bottom of page 3. The op-
tional standard deduction or the actual deductions is then entered
oa line 2 and subtracted from line 1.
Next, on line 3, enter an amount that is equal to $500 for every
person listed on the face of the tax return, as exemptions. In other
words, if you, as the taxpayer, have listed besides yourself, one other
person. then $1,000 would be entered on line 4 of the tax computation
schedule. The exemptions thus claimed are deducted from line 3 and
the resultant figure becomes the base on which the tax is applied.
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THE TAX RATES ARE FOUND in a table appearing on the in-
s'ruction sheet accompanying each Form 1040. Applying the rates
t' the amount appearing on line 5 of the tax computation schedule
results in a tentaiye normal and surax. This tentative tax is then
reduced by five p"rcent and the resultant figure is the amount of the
actual tax for 1946, which Is entered on page 1 as item 7.
From this figure will be deducted the amount of any taxes with-
hold on your wages and/or any amounts paid ori the 1946 Declara-
t.on of Estimated Tax. • '
If there is any tag then due, it is payable in full. If there is an
overpayment, indicate under item 10 whether you wish it refunded
or neplied against your 1947 estimated tax.
If your surtax net income, line 5 page 3, is more than $18,000,
pr.ci your net long-term capital gains exceed your net, short-term
losses, the tax should be computed on separate Schedule D, and the
figure there a-rived at entered on line 8 page 3. You do this whether
or not you claim the optional standard deduction or itemize your
actual deductions.

Tnis article concludes the current series with respect to income

taxes.

Hindus at Town Hall
for Address on Russia

"How We Can bet Along With
Russia" will be the lecture sub-
ject of Maurice Hindus, corres-
pondent and author who will
speak at Detroit Town Hall at
11 a. m. Wednesday in the Fisher
Cheater. Hindus returned recent-
ly from the Soviet republic
armed with the latest information

Histadrut Drive
in Final Weeks

I

Friday, February 2S 1947

article

League Chairman

By DR. PERRY P. BUIINSTINE

Workers Inspired
by 'Bridge' to Zion

With more than $100,000 of the
1947 Histadrut (Geverkshaften)
;campaign goal of $175,000 achieved
and the formal closing of the
campaign set for March 23 at
Music Hall, all organizations and
workers are intensifying their ef-
forts to complete their solications
within the next few weeks.
Harry Schumer, campaign chair-
man, reminded workers that the
boats reaching Palestine's shores
in the past weeks with Jewish
-efugecs from Europe were the
'seginning of the "bridge of boats"
Irons Europe to Palestine, a major
rescue operation which will not
stop until Palestine's gates are
opened wide and the DP camps
'mptied.

SEE NEED FOR HELP
"With the great majority travel-
ing to Palestine under the aus-
pices of the Haganah, the bulk of
whose manpower is recruited from
Histadrut ranks, the need for in-
creased financial aid is evident."
Rabbi Morris Adler will address
the weekly rally Thursday in the
Rose Sittig Cohen auditorium.
Among organizations which have
scheduled Histadrut Nites are the
Suwalker, Minkaviter, Pavlovitzer,
Chenstochover and the Kasden
Family Club. A special Purim
Nite is planned by Branch 2.
L.Z.O.A., for Sunday night, Maros
2.

LABOR FORCES JOIN

John Paris, co-chairman and key
AFL representative of the Trade
Union Committee for the Hista-
drut, announced that the Detroit
and Wayne County federation re-
nresentatives who will assist in
'he work are Frank X. Martel,
honorary chairman, Finlay Allen,
Myra Wolfgang, Louis Koenig,
Tack Storey, Jake Robinson, John
Mazor, James Nonen, Irving Bron-
son, Anthony Tasnick, Helen
Moore, Jake Kellar and George
Husk.
Additional CIO representatives
are William Stevenson, Percy
Llewellyn, Paul Silver, Sam Cub-
sta, Bill Grant, Leo 'Polk, George
Worral, Gus Scholle, Barney Hop-
'tins, Thomas Shane, Glenn Sig-
man, Mort Furray, Chester Adam-
czyk, William Van Ettin and Ed-
gar Currie.

EUROPEAN WELFARE

A luncheon and card party will
be held by the North Woodward
Branch, Jewish European Welfare
Organization, at 12:30 p. m. Wed-
nesday, March 19 at Rosenberg's.
Proceeds will go for clothing for
European orphans. Mrs. H. Zim-
ner and Mrs. S. Cohen are chair-
men

MRS. IRVING MILLER is in
charge of reservations for the
breakfast meeting of all presi-
dents and community relations
chairmen of organizations af-
filiated with the League of Jew-
ish Women, at 10 a. m. Wed-
nesday in the Jewish Community
Center. Mrs. Miller can be
reached at TO. 8-40111. Mrs.
Carl Schiller and Mrs Douglas
Brown are co-chairmen of the
League's community relations
board. Mrs. Abe Katzman is
president of the Shaarey Zedelt
Sisterhood which will be the
breakfast host, Mrs. Samuel B.
Danto, League president, has
announced.

IZFA at Wayne Plans
2 Events Next Week

The new film, "A Day in Da-
gania," will be shown by the
Wayne University chapter of the
Intercollegiate Zionist Federation
of America (IZFA) at 9 p. m.
Tuesday at Hillel.
A Purim carnival will be held
by IZFA from 7:30 to 12 p. m.
Thursday at Hillel. For informa-
tion call Evelyn Stollman, TO.
5-5534.
PIII SIGMA SIGMA
The monthly meeting of Phi
Sigma Sigma Alumnae will be
held at 8 p. m. Monday in the
home of Mrs. Seldon Kohlin, 18600
Roselawn avenue.

on the Russia of today as a peo- sert luncheon will precede the
ple and as a world power.
show.

JWV INDORSED the resistance
movement in Palestine at a 'meet-
ing of the executive committee in
Cleveland and assailed Britain's
policy in the Holy Land. Hagan-
ah was likened to the American
Minute Men of the Revolutionary
War. President Truman and Sec-
cretary of State Marshall were
urged to use "diplomatic pressure"
to hasten a favorable solution of
the Palestine question in accord-
snce with British pledges to the
Jews.
•
THE 1946 REVISED EDITION
of "Jews in American Wars," ed-
ited by Past National Commander
J. George Fredman, editor of the
Jewish War Veteran Magazine,
and Louis A. Falk, is available
for distribution by the Michigan
department. A summary reveals
that 600,000 Jews served in World
War II; 11,000 paid the supreme
sacrifice, 40,000 were wounded and
50,000 were decorated.
• • •
DEPARTMENT auxiliary presi-
dent, Louba Lupiloff, has been
named secretary-treasurer of the
Michigan Women's National De-
fense Council. A session of the
council was addressed by the de-
partment chaplain, Rabbi Morris
Adler. Among those who attend-
ed were Hilda Goldberg, Rose
Cowan and presidents of all aux-
iliaries.

• • •

THE LAWRENCE H. JONES
Auxiliary held the drawing of its
annual raffle in the form of a
Valentine Party at the home of
Arlene Rhodes, president. Win-
ners were Shirley Levine, Made-
line Rollins, Sam Dubrinsky, and
Max Eisenberg. Proceeds will be
used for work in Veterans Hospi-
tals.

GOLDIE MYERSON OF MVO
Mrs. Max Wohlgelernter will re-
view "Thieves in the Night" for
the Goldie Myerson Group, Pio-
neer Women's Organization, at 9
p. m. Tuesday in the home of
Mrs. M. Brindze, 2732 Pasadena
avenue. Friends are invited

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Fashion Show Planned
by Beth El Sisterhood

Mrs. Harry Lichterman and Mrs.
Seymour Tilchin are chairmen of
the fashion show to be given by
the Sisterhood of Temple Beth El
at 2 p. m. Monday, March 10 in
the social hall.
Representatives of Detroit's lead-
ing women's shops will model the
newest in spring clothes. A des-

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