Evening star., 1942-04-26
In Local Bridge Circles
BY Frank B. Lord.

1t. Comdr. w. A. Corley, U. S. N.
(retired), Of the Washington Bridge
League has obtained from Deputy
Internal Revenue Commissioner D.
S. Bliss ruling to the effect that
entry fees to bridge tournaments are
not subject to the Federal tax on
admissions.
The commissioner holds that ''if
no charge is made to any persons for
admission to the room, hall or audi
torium in which the bridge tourna-
ments are held, the amounts paid for
participation in the bridge tourna-
ments are not admission charges to
a place and are not subject to the
tax imposed by section 1700 (a) of
the Internal Revenue Code as
amended"
This decision relieves tournament
managements of any tax liability
under the Revenue Act, for while
kibitzers are always admitted to
observe the games in no instance
are they required to pay for the
privilege The entry fee is paid by
the players for the right to play
and upon 1t no tax is exacted. The
question is one that had been un-
settled ever since the Revenue Act
went into effect.
The following Journeys are sched-
uled for the month OF May and none
of them will be compelled to pay
tax upon the entry fee of those who
take part in them: North Carolina
State, at Raleigh Anthricite cham
pionships. at Dallas, Pa; Philadel-
phia Masters games, at Philadel-
phia; Southern New York Tourna-
ment. at Binghamton; Georgia
Spring Festival, at Atlanta; New
England mixed teams of four, at
Boston; Oklahoma Spring Tourna-
ment, at Tulsa; Miami Valley Tour
nament, at Dayton, Ohio; Allegheny
City Tournament, at Pittsburgh
Allentown Tournament, at Allen
town, Pa; Virginia Beach Tourna-
ment. at Virginia Beach. Va. and
the Pine Tree Pairs, at Portland, Me.
The team of four game at the
National Press Club on Monday
night for the Ely Culbertson Grand
Trophy, because of the closeness of
the contest, proved to be the most
interesting and exciting of any Of
the clubs post season series. In
the play of the allotted 20 boards
there was a dead heat between two
teams, one comprising Frank B.
Lord, Miss Jean Ellis, Mrs. M. H
Dalberg and Miss June Rosenhaupt,
and the other composed of DR.. A. F.
O'Donnell, Shipley Brashears, jr.:
Mrs. Jack Bennett and Mrs. Paul E.
Golden
Each foursome won 1612 boards
and lost 81, which was we'll over an
average of IS per cent. DR.. ODon-
nell's team led up to the last board
when one of the pairs of the rival
team succeeded in bidding and max
ing small slam in hearts where
DR.. O'Donnell's team mates had bid
only four hearts but made six. That
play placed the two teams on an
equal basis. To decide the tie it was
agreed that they should play five
additional boards and all other
contestants were eliminated. An
other tie then resulted. each team
winning two boards and halving the
fifth.
Three more boards we're then
dealt. OF these, DR.. ODonnell's
team won the first and Mr.. Lords
team the second, and decision rested
with the third board of this series
unless it should also be halved, as ii
looked as if it might be- Excitement
by this time had reached a high
pitch. 1t proved to be no-trump
deal for both teams. Miss Ellis
reached two no-trump contract
and was inadvertently doubled by
Mr. Brashears under the impression
that she had bid three. The error,
however. did not actually affect the
result. Miss Ellis made her two no.
trump contract doubled, but DR.
ODonnell's team mates at the other
table bid three no-trumps and were
set two tricks. and DR.. ODonnell
admitted defeat.
Third in the match were J. p.
Snyder, Mrs. Ida Terrant, Mrs. Jean
Henry and Mrs. Dorothy Whitcomb