II n co me Tax Expert
On Dependents on
xpiains questions
of Returns
Editor's Note: The commissioner of
internal revenue, in the third of five
dispatches, takes np the question of
exemptions for taxpayers.
Washington (U.R) The claim
lag of exemptions on income tax
returns raises a great number of
questions.
They oover such matters as
support of elderly relatives,
school age children who earn
mney, divorced couples, surviv
ors, and the matter of extra ex
emptions for the aged and blind.
The law covers most of the
possibilities, but individual tax
payers still come to us with these
problems and their variations.
To start with, each taxpayer
it entitled to one $600 exemption
for himself, or herself. The tax
payer gets another $600 exemp
tion if he's 65 or older and still
another $600 if he is blind. The
$600 extra exemption for blind
ness can be claimed by the tax
payer at any age. This also ap
plies to the blind wife or husband
of the taxpayer, but not to any
other dependent.
Incidentally, a point to re
member in determining your age
for tax purposes is that you are
t considered to be one year older
the day before, your birthday.
So, if you reached your 65th
birthday on or before Jan. 1 of
this year, you may legally claim
that extra $600 exemption for all
of 1955.
Dependent Exemptions
The matter of exemptions for
dependents is handled different
ly from those of your husband
or wife.
An illustration of this is a tax
payer supporting his mother who
is 70. He is entitled to just one
$600 exemption for her, and not
the extra one because she is over
65.
For a person to qualify as a
dependent, the taxpayer must
provide more than one-half of
his or her support. The only ex
ception to this rule is where sev
eral persons contributed to the
support of an individual. For
example, if several sons and
daughters supported their moth
er, but none contributed over
half the support, they may des
ignate one of their number to
claim the exemption. The person
designated must have contrib
uted over 10 per cent of the
support and all the others must
file a declaration that they will
tot claim their mother as a de
pendent. Form 2120 is available
at the nearest Internal Revenue
Service office for this purpose.
Student Exemptions
; With so - many more children!
going on to college and the cost
of ' higher education going up,
Congress changed the law : in
1954 to permit a child under 19,
or a "full-time" student of any
age to be claimed as a dependent
if he receives more than half of
his support from his parents.
The law defines a full-time stu
dent as one who is engaged in
full-time study at a recognized
school for at least five months of
the year, or who is pursuing one
of certain full-time on-f arm train
ing programs.
A typical question asked at
our offices last year was: My son,
who is 21 years old, earned $650
working as a waiter while at
tending college in 1955. May I
claim him as a dependent on my
1955 returns?
The answer is yes, if you fur
nished more than one-half of his
support, during the year and if
he was a "full-time" student.
Another question along this
line was: "My son who is a mi
nor worked as a delivery boy
for our grocer. For this, the gro
cer paid me $200. Must I include
this amount in my income for
the year 1955?"
The answer here is no. That's
because money paid for the serv
ices of a minor child are included
in his gross income, not the in
come of the parent even
though the minor child does not
receive the money.
Personal Exemption
If the child earns $600 or more
he must file a return for himself.
He may claim his own personal
exemption on his own return.
Thus a child may actually qual
ify as two exemptions: Once on
his own return and once on his
parents'.
The law provides special tax
rates for any individual who
qualifies as a "head of house
hold." This means, in general, an
unmarried or legally separated
person who furnished more than
half the maintenance cost of a
household which also was occu
pied during the entire year by
(a) sny related person for whom
you are entitled to a dependency
exemptions or (b) an unmarried
child, grandchild, or stepchild,
even though such child is not a
dependent. You may also qualify
if you maintain a home else
where for your father or mother
and either qualifies as your de
pendent. Form 1040 must be used to
claim the benefits of the lower
tax rates for a "head of house
hold." The saving to you is about
one-half that of married couples
filing joint returns. The cost of
maintaining a household includes
such items as rent, insurance,
repairs, utilities, food, etc. It
does not include clothing, edu
cation, medical expenses and the
like even though you may pay
these.
It is best to remember when a
problem of a dependent arises
that he or she must meet five
tests.
First, you must have furnished
more than half of his or her sup
port. Second, the dependent's
gross income must have been less
than $600 for the taxable year
or, if it exceeds S600, the depend
ent child must be under 19 or a
"full-time" student. Third, the
dependent must be related, or at
least a member, of your house
hold and have your home as Ms
or her. principal dwelling place.
Fourth, the dependent must be a
citizen or resident of the United
States, or a resident of Canada,
Mexico, the Republic of Panama,
or the Canal Zone. And last, but
not least, he or she must not be
making a joint return with his or
her husband or wife.
- Now that we have the matter
of forms and their use and some
of the problems of dependents
out of the way, let me again
mention the never-repeated-too-often
reminder to file your re
turn as soon as possible prior to
the year's deadline of midnight,
April 16,
Thursday: How to make de
How To Get Yourself Disliked
Editor's note: During the 30 years
Jimmy Hatlo has been drawing
"They'll Do It Every Time," he has
been deluged by readers with exam
ples of man's inhumanity to man,
which makes him, whether he likes it
or not, an authority on the subject.
With a tip of the Hatlo hat to his con
tributors, the artist and author has
drawn on this rich background for this
series of six articles, spotlighting the
pests who annoy the most people from
coast to coast.
By JIMMY HATLO
Some people have made the
accusation that mankind's essen
tial orneriness is implicit in the
title of my cartoon, "They'll Do
It Every Time." There was a
time when I would have denied
it, but a certain regard for the
truth forces me to admit that
it's 90 per cent true. '
When I began to draw the
panel, I was mostly preoccupied
with little misfortunes . and
petty frustrations, the dandruff
of daily living, so to speak. Most
of them seemed to stem from a
depersonalized "they" other
people who suffered as acciden
tal gremlins. But as I began to
observe more closely, and as the
suggestions mailed in by read
ers told me, this "they"" wasn't
so depersonalized ' ' as I had
thought. And finally I realized
that you and I and others like
us were being abused, cheated,
embarrassed, bored and pushed
around day in and day out by
this collection of human poison
ivy we're been talking about
this week.
One of the most annoying
types, even if harmless, is the
blowhard.
There's one and sometimes,
Lord help us, more, in every of
fice. Ol' Bullister J. Bragwell
himself. Listen to him tell how
his house has appreciated to
three times its original value.
Hear him speak of writing a
check in five figures. Dig that
routine about the wad he blew
in El Clippo last night and how
the blonde on the end of the
chorus line kept kicking her
shoe in his lap. You bet. Now
take a gander at the . seat of
Bragwell's pants. Careful' Don't
let the flash blind you. It's the
only part of him that gets as
much use as his mouth. It's a
pity his shoes aren't that shiny,
even if they do have brand new
insoles cut that morning from
the cardboard the laundry. puts
in his shirts. .
Listen to Those -Dames
Bragwell's female counterpart
is as common at bridge clubs as
ants at a picnic. To hear her
tell it, General Motors doesn't
dare make a move without con
sulting her husband, Cheddar.
They wanted him to be chairman
of the board, she says, but
Cheddar didn't want to be tied
down! He likes to freelance.
Now let's listen to the dames
at the next table who've been
taking it all in. "Freelance
that's a big deal way of saying
stay in bed till noon," mutters
AND "TODAY MY HOME fS
WORTH AT LEAST 65,0002?
, BUT WHAT'S MONEY? I CAN WPITE
A CWECX FOR TWO HUNDRED (3RAND
I DON'T HAVE TO KEEP WORKIN'
YESSJR I'VE SEEN EVERYTHING,
BEEN EVERYWHERE DYA KNOW
I TURNED DOWN A COMMISSION
LAST WAR? I SAYS TO THE
GENERAL,! UKE ACTION
PUT ME WHERE THE
earns tough -ii
I PUT MP WH FRF TUP
.
THE LOUDMOUTH triples the value of his house.
WE GUARANTEE
&$m
YQBtt IMPROVI AMY RtCtPf
THAT CALLS FOR FLOUR WITH
KITCHEN CRAFT
ja FLOUR
vSutvl far pis. inUh, oteeot.
Kitchen
SiLEEnaY ST0QE
About 200 Expected
At SOC's Dad Day
Ashland About 200 fathers
are expected to participate in
Dad's day activities at Southern
Oregon college Saturday, Feb.
11, according to Neal Wyatt,
Dillard, president of the spon
soring men's scholastic honor
ary, Theta Belta Phi.
Fathers will register between
S ajn. and 12 noon Saturday,
and a business meeting will be
held at 2 p.m.
A tea for mothers who ac
company husbands will be held
at 2 p.m. according to Lee Ben
nett of Medford, general chair
man of the event. Rudy Vest of
Ashland is in charge of campus
tours which will start at 3:30 p.
m. - .
A banquet is planned for 6
p.m. Saturday at the Lincoln
Training school. Don Lowrence
of Junction City is chairman in
charge of the banquet. Gene
Brown of Ashland is registration
chairman.
Dad's club officers include
David Geddes, Roseburg; Elmer
Wade, Klamath Falls, and Dr.
Loren Messenger, SOC faculty
member. -
More than 80 per cent of wine
using families consider wine
moderate or low in price, accord
ing to a nationwide survey.
one of the players. "I wish Ched
dar would stay afloat long
enough for her to pay me the
five bucks she borrowed' last
May," sniffs another. Doesn't
she know anybody with an or
dinary job?" asks a third. "I
never heard her talk about any
body lower than a vice presi
dent." .
When one of these characters
shows up after a siege in the hos
pital, it's time to head for the
hills. The first thing Droolberry
does, after explaining that his
operation was the greatest exca
vation since the Panama Canal,
is to brag about how he wowed
the nursing staff. A few boobs
will always stand around lap
ping up such corn, but the truth
is Droolberry, who looks like a
bag of prison laundry and has
the personality of an untipped
waiter, was lucky to get out of
the ward alive. At : least two
nurses wanted to take "his pulse
at the throat with both hands.
, And so they go -tormented
by their own inadequacies, they
have to bend our ears. Wurra,
wurra, wurra.
Next: The Bootlicker.
1956, King Features Syndicate, Inc.
Wednesday, February 8, 1958
MEDFORD (OREGON). MAIL TRIBUNE THREE
yf TAURUS
APR 2)
STAR GAZEE!
ARIES
MAR. 22
CAPR. 20
SV37-47-6a
( 7 MAY 21
,14-19-26-31
'48-76-80-81
GEMINI
MAY 22
J J JUNE 22
Khl2-16-40-d
K345-52-69
CANCER
JUNE 23
gWJULY 23
R21-29-32-3a
MV41-461
IEO
JULY 2a
& AUG. 23
H43-44-55a
70-75-79-86
VIRGO
AUG. 24
SEPT. 22
5- 6- 9-23
24-27-72
-By CLAY R. POLLAN
Yoor Daily Activity Guide
According to the Stars.
To develop message for Thursday,
read words corresponding to numbers
of your Zodiac birth sign.
1 Reassurance 31 Financiol 6) Sincere
2 Comes 32 Friends 62 Your
3 Pull 33 Anolysi 63 To
4 Your 34 Attroefi- 64 A
5. Impatience 35 Some 65 Good
6 Con
7 Pocfcerbook
8 In -
9 Cause
10 Your
11 That
12 Wotch
13 Time
14 Some
15 Fovorobte
16 Your
17 Conditions
18 For
19 CM
20 Gets
21 Examine
22 Plons
23 Someone
24 To
25 Horns
26 Your
27 Go
28 And
29 Your
30 Self
36 Opportunity 66 Break -
37 Loves 67 Counsel
SCORPIO
OCT. 24
NOV. 22 "
3- 8-10-:
8-50-83-85
38 Find
39 Person
40 Money
41 Out
42 Lend '
43 Time .
44 For
45 Or
46 Who's
47 You
48 Plons
49 Decide-
50 Be
51 Beckons
52 Borrow
53 You
54 Moy
55 Action
56 For
57 Journeys
58 Dealing
59 Seek
60 Distant
63 Dearly
69 Nothing
70 With
71 Dealings
72 Astroy
73 So
74 Today
75 Old
76 Requite
77 Be
78 Alert
79 Money
80 Further
81 Study
82 And
83 Somewhat
84 Know
85
86 Matters
87 Yourself .
88 Writings
89 Concerning
90 Finances
29
SAGITTARIUS
NOV. 23
DEC 22
B5-39-54-59,
162-67-89-90'
i Conservative! 5-17-
)Good () Adverse Neucrd
USRA
SEPT. 23
OCT 23
K5-66-74 VSJ
CAPRICORN
DEC. 23
JAN. 20
B4-36-5V-173-77-78
AQUARIUS -
JAN. 21
FEB. Y
err-
Uo-71 -82-88
P3-18-30-33iri
149-63-84-87
A Nichol's Worth of . . .
Comment On This and That
By HARMAN W. NICHOLS
United Press Feature Writer
Washington (U.R) What's
new in Washington:
Dan and Dal Wolford of Un
iontown, Pa.,
are identical
twins but al
ways dfd ev
erything they
could to ap
pear unidenti
ical. They af
fected differ
f erent man
nerisms. One
had a crew
cut, the other
a "duck tail."
Now, they're in . the Army at
Fort Knox, Ky. Both privates
take 30-inch steps, swing their
arms according to - regulations
and have identical haircuts. -
r7 sr
Harman Nichols
i- Mrs. Catherine Vannoy, a first
grade teacher at Qeorge Mason
school in Arlington, Va., asked
her six-year-olds to think about
what they wanted to do when
they grow up and draw a picture
to illustrate. One little girl hand
ed in a blank piece of paper.
She said she thought about -getting
married, "but r don't know
how to draw it." a
NW Gas Price To Be Unchanged
Portland (U.R) Ray C.
Fish, board chairman of Pac
ific Northwest Pipeline company
said here yesterday the price of
natural gas in the Northwest
would not be affected by pas
sage of the controversial natur
al gas bill.
Fish said that, if President Eis
enhower signs the bill, it will
have "zero" effect on the rates
Northwest consumers will pay.
Gas is expected to be piped here
by . next summer.
The gas bUl cancels the Fed
eral. Power Commission's .auth
ority to regulate gas prices at
the well. However, the FPC has
not been exercising this author
ity. Fish said the pipeline comp
any was regulated by the FPC
under terms of a certificate that
provides for specific royalties
on gas purchased from well
owners and a sales price in line
with costs.
Sen. Robert Kerr of Oklahoma
offers to his constituents the
homily in his famed "Kerr Ker
nel", postscript to his news let
ter. "Charity does ' begin at
home, but too often fails to. get
any farther."
The SrAithsonian ..Institution
would like us to know, what 'we
should have looked upi already:
The shoreline at Point; Barrow,
Alaska, the northernrrjbst land
under Old Glory, is receding at
the rate of seven feet a year. It's
no telling how many zillion
years it will take the "point"
to come down into rebel terri
tory. V
Iceland's capital, Reykjavik,
is 1,700 miles closer to the North
Pole than New York, but it has
an average January temperature
only one degree lower, than that
which prevails here.
PIT Raises Pay
Of Oregon Workers
Portland (U.R) A pay raise
for 175 Oregon members of the
AFL Order of Repeatermen and
Toll Testboardmen . was an
nounced yesterday by the union
and Pacific Telephone and Tele
graph company.
. The increases range from $3
to $4.50 per week to raise top
scale to $105 per week.
James F. Bell, executive vice
president of Portland Gas and
Coke company, added his com
ment to Fish's saying: "As near
ly as I can appraise the situation,
passage of the bill will have very
little impact on our rates."
J
; So smooth
it leaves you
breathless
K 7
mirnqff
the anatest tucme
C ... .
VODKA
SO proof. Msde From 1 00 grain neutral spins).
See. Pierre Smirnoff Fls. lnc.Harribrd.Cona.
EaBHMBBaBBBBB
SONOTONE
B '
All-Transistor
HEARING AID
WHAT IS IT?
In simple terms the Sonotone
transistor Hearing Aid Js a very
small perfectly engineered in
strument. It is most economical
to operate and easy to wear.
The only thing that your friends
could possibly notice about it is
the marvelous change in your
hearing and your entire per
sonality. - V
Medford' Oldest
Hearing Aid
Institution
18
. Years
with
Sonotone
C. R. ADAMSON
DISTRICT MANAGER
839 East Jackson Phone 2-5904
Your present car may win you $50.000
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