davidaulloa/AmericanStories huggingface dataset:
Detroit evening times., 1945-03-15

som wrote the Philadelphia
Detroit evening times., 1945-03-15

Twilight nes--Jlnc : Chi
rs~. IIne Y, 81 Louls, June 10
Detroit evening times., 1945-03-15

on the tram ride back 70 Detroit
Despite the fact the Wings
could gain only a % tie with the
Bruins last night, the first point
Boston l4f4s-seeFed- ia-l6- games
Detroit evening times., 1945-03-15
Al to Travel $500 More Miles in As
Plan TO Save
Man Miles
By United Press

The American League today re-
leased a 1945 schedule calling for
nearly $500 miles more team
travel and 19 more trips than last
Detroit evening times., 1945-03-15

total OF 10 10 tie his two best
previous seasons and kept up his
streak OF scoring one or more
points in every game against his
fCrr,,or r,,o+Dc
Evening star., 1945-12-13
Weapon Exhibit Opens Sunday
In Special Salute to Navy

The District will get four-day
glimpse of Navy war equipment ex-
hibits starting Sunday when Vic
tory Loan trains and mobile units
used during the drive will be thrown
open to public inspection in a spe-
cial Salute to the Navy" celebra-
ton.
The Navy exhibits will be at the
lexington Railroad Yards, Florida
and New York avenues NE. on Sum-
day; on F street between Fourteenth
and Fifteenth NV. Monday; the
Coast Guard Dock, $50 Maine ave-
nue. S.W.. Tuesday, and at the Capt.
tol Theater Wednesday.
Secretary OF the Treasury Vim
son and Navy Secretary Forrestal
will open the exhibition officially in
a special radio broadcast at 2:30
pm. Sunday. The Navy Blue" and
Gold" trains are filled with war
equipment such as radar, naval
guns, carrier planes and an amphi-
Evening star., 1945-12-13
Howard U. Group Elects
UFW as BARGAINING AGENT

The nonteaching employees at
Howard University voted 203 to 0
for Local 10, United Federal Work
ers, CIO. as their bargaining agent
in National Labor Relations Board
election.
A UFW spokesman explained these
workers are paid with Federal funds
but are not members of Civil Service
since Howard University is a semi
governmental organization m In
tanned by both Government and pri-
vate funds.
Although only 203 employees voted
yesterday, $50 are affected, the
spokesman said,
Evening star., 1945-12-13

mitted to enter q ''booby- trapped
house on one of the trucks to see
how cleverly innocent looking OBJ
jects hide death and destruction.
The Navy filled the trains and mo-
bile units with war equipment to
send on tour in support Of the Vic
tory Loan campaign. which ended
last Saturday. The exhibits were
shown in 90 cities In ~ States.
Meanwhile, the District War
Evening star., 1945-12-13
THE EVENING STAR, Washington, D. c. ~ Al
q,

ported by the committee, raising e
sales to $20, 100 900, or 1877 per cent
of the $27 7,000, 900 quota.
Total sales to individuals rose
to $48, ,400, 900, or 1852 per cent of
the $4,000, 600 quota. Corporation
Evening star., 1945-12-13

Finance Committee said sales of
Series z Bonds still were 5000 900
short Of the goal five days after
the Victory Loan promotion period
ended last Saturday. The final ac-
counting period does not end until
December 81. In the last "a hours,
new sales totaling $500 900 were re-
Evening star., 1945-12-13

bious tank. The Blue" train car
ries 4-inch naval gun which fired
the first shot in defense of Pearl
Harbor from the U. S. S. Ward.
The more venturesome will be per-
Evening star., 1945-12-13

sales showed an increase of 100000
to $81, ,000, ,000-188.4 per cent of the
$43, ,000, 900 quota. Total sales of all
categories in Washington now stand
at $129, 400, 900, or 1922 per cent Of
the $85 900 900 overall quota.
Evening star., 1945-12-13
Freight Truins Collide

COLD CREEK. Mont, Dec 13 (P,.
-Traflc was tied up for several
hours yesterday after a rear-end
collision between two Northern Pa
cific Railway freight trains en- route
from Garrison to Missoula. No one
was hurt.
Evening star., 1945-12-13

He gets food that has been carefully checked both in
the laboratory and with test groups of babies under
doctors supervision. That's why Capps Baby Foods
are always tops in nourishmentD
And because all Clapps Baby Foods are pressure
cooked-a baby gets the maximum possible amount of
vitamins and minerals in his food.
The Omaha guide., 1945-03-31
PUBLIC WANTS MORE DMORE HEALTH PROTECTION:
100000 Blue Cross Plan Members Want To Help You GetE
This Security. Will You Let Them?

organizations can offer uniform Blue Cross cover
age which will protect their employees in plants
scattered throughout the country.
Mr.. Pink also suggests that "the larger Blue
Cross Plans might well join with hospitals, the med
ical profession, foundations, and other welfare a
gencies in the financial support of diagnostic cent
ers. If 1 percent of their income were devoted to
preventive medicine, the expenditure would be JUS
titled as a practical deterrent to illness and hospit-
al~ization."
The Blue Cross Plans have grown phenomenally.
In the last eight years, the membership has increas-
ed from half a million to II, 100000 subscribers; and
the number of Blue Cross Plans throughout the
country is now seventy-five. At it's present rate of
expansion, Blue Cross expects to double it's mem
bership and thus protect more than 81. 000,000 sub
scrlbers within the next six years.
The growth in membership has been accompan-
led by increased payments to hospitals, expanded
benefits, and better service, including X-ray, labor
atory, and other special services. And in addition
to the plans for hospital care, there are now nine
teen plans for prepaid medical care affiliated with
Blue Cross organizations.
The Story Of Blue Cross on the Road to Better
Health, by Louis II. Pink, is pamphlet No. 101 in the
series Of popular, %factual, ten cent pamphlets pub
lished by the Public Affairs Committee, Inc, a non
profit, educational organization at 30 Rockefeller
Plaza, New York 20, N. Y.
The Omaha guide., 1945-03-31
Program is "a Vital and Democratic Lin
in Social Security emphasizing public service,
But Utilizing Private Initiative"

''The federal government might make g%rants-in-
aid to the states for the encouragement and assist
ance Of voluntary insurance efforts, such as the
Blue Cross Plans" Louis H.. Pink, President of the
Associated Hospital Service Of New York, suggests
In The Story Of Blue Cross on the Road to Better
Health facilities are least satisfactory. Federal
assistance should be used to enrich hospital and
medical care in every respect, both in the provision
of facilities and encouragement Of methods for fin
ancing the care.''
The public wants more and more health protec-
ton, the pamphlet finds; it wants its doctor bills
prepaid as well as it's hospital bills; it wants pre-
ventive as well as curative service; and it favors
the gradual and sould extension Of social security.
These demands call for a broad national health
program, Mr.. Pink points out-one that Implies a
working partnership between federal. state and 10
cal government and all efficient and well-directed
voluntary efforts, such as medical schools, dental
clinics, research institutions, medical societies, Blue
Cross Plans, voluntary hospitals, visiting nurse as
sociations, and fraternal, social, and educational
bodies"
In a nationwide health program, the Blue Cross
Plan and other voluntary insurance plans for hos
pital and health care will undoubtedly continue to
play a large part, the author feels, for they are "a
vital and democratic link in social security. .emphas
izing publii servant, but utilizing private initiative.
According to Mr.. Pink, Blue Cross Plans through
out the nation are working for adoption Of a nation
al contract so that the heads of national business
The Omaha guide., 1945-03-31

Property Dividend-Effect on
Earnings and Profits: Where ac-
cumulated earnings exceed the am
cunt of a dividend distribution. the
dividends are fully taxable 10
stockholders because it is assumed
the dividends are paid from earn
ings Gas distinguished from divid-
ends paid from capital which are
nontaxable) ORC. 115 GAY.
A recent Tax Court decision sug-
gests a method Of materially reduc.
ing stockholders taxes, provided
the corporation has property which
has creased in value Merrill Co. 4
TIC No. 115, PHI Fed. Tax, Ct "A. 3O4
Facts: Earning and profits were
S13S. 500. Corporation distributed
to stockholders property which cost
it $4,000. but which was worth
only $500. Later corporation dis
tributed $50. 600 in cash.
Held: G) SEQ. 600 distr button is d
dividend only to The extent Of s2s.-
600. (2) Stockholders ~ q rnceN
ed dividend incor,e If SroG tile rar-
ne of the property received.
Reasoning: While the $500 prop
erty dividend il taxable to tile stock
holders only to the extent Of the
value of the property al the time
of receipt, earnings and profits are
reduced by the cost (adiusted Ell
necessary of the property distrib-
uted. Hence at the time the cash
was distributed, the earnings avail
able for dividends were only s24.-
600 (s13s, 5Oo-s114,OOo+ 5000.
That part of the cash not tax
The Omaha guide., 1945-03-31
Know Your State
Traffic Laws

The dice are loaded against you
when you rolf too close to the We
hicle ahead. It's a losing game
blind and dangerous driving, with
everything to lose and nothing to
win.
The state law requires that a
driver of an automobile is not to
follow another vehicle more closely
that is reasonable and proper. Speed
amount Of traffic and condition of
the highway is to be considered in
determining a safe follow distance
When n truck Is following an
other on the highway, it must keen
a distance Of three hundred feet in
the rear
Watch for next weeks traffic law
tip. as it's smart to be safe.
Nebraska Safety Patrol
The Omaha guide., 1945-03-31

subject to 2-year restriction i'm
posed by "catch-all" clause OF state
statute Of limitations Cannon V.
Miller, Wash. Sup. Ct.). PHI La
Dor, 81 1880. Three-year limit
for contract actions hoes not apply
since. although action is of con-
tr%actural nature, claims arise
strictly under the Wage-Hour sta
tute and would not otherwise exist.
Withholding Receipt-1945 vers-
ion: In our February 26th issue. we
stated that employer must give his
social security Identification num-
Der on Withholding receipts for
wages paid in 1915. While the
form calls for this information a
letter ruling G-31-45) of the Bur
eau states that, although the mum
Der would be helpful to it, the Bur
a does not require employer to
state it.
The Omaha guide., 1945-03-31
Accountants
PHI WEEKLY
Newsletter
XXX
. Facts and Figures
You Should Know
About
PAYMENTS TO EMPLOYEES IN

PAYMENTS TO EMPLOYEES IN
ARMED SERVICES: Salary Stabil-
ization Unit has ruled on the ques-
ton of compromising former en-
ployees now serving in the armed
forces (SSU SO, S-5-45. PHI Labor,
Paragraph 7719). Employer may
pay, approval, up to the
higher of:
(a) the amount paid under en-
ployer's practice in effect prior to
Oct. 8, 1912 Salaries over SIS. 00O) or
Oct. 81. 1912 Salaries IS. 900 or less)
or
OBJ employees annual salary i'm
mediately prior to induction.
. Subject to the above limita-
tions, employer may increase the a
mount already being paid to such
employees. Presumably, payment
may be decreased or discontinued
entirely. 7
Bonuses: ssh also rules that a
bonus may be paid without approx
al if it does not exceed the bonus
to which the serviceman would
have been entitled (under SSH reg
ulations) had he remained in his
lob
The Omaha guide., 1945-03-31

gate, ready-mixed concrete. tele-
phone and telegraph poles. and
similar items used by interstate
railroads, highways. telegraph OF
telephone companies, pipelines all
ports, harbors, and the like.
. Employers affected are given
until April Is, 1916 to modify their
operating methods to conform Ia
the new Interpretation. No gov
eminent enforcement action will be
taken prior 10 that date
Legal Status of VINO Directives,
In first court action involving War
Manpower Commission controls
Federal District Court MASS
holds that VINO directives are NOT
orders but merely official recon
mendations (England v. Devine. g.
5-45, PHI Labor, q 2235). Hence
the Court is without power to en-
join their issuance or declare their
invalidity.
Other Court have reached the
same conclusion regarding war
Labor Board orders.
Employers, however, cannot safe
ly ignore VINO directives. AS
pointed out by the Court, if owner
disregarded directive some exc
cutive agency might seize the mill,
curtail it's supplies or alter its pri-
critics. If workes>, disregarded
directive, some executive agency
might induce other employers not
to hire him or might induct him in
to the armed services"
Wage Adjustments Because of
Curfew: Employers may apply for
pay adjustments made necessary by
midnight curfew" for places Of en-
tertainment (Rel. B-19S6, p. H. La
Dor, q 7727). National War Labor
Board has authorized Regional
Boards to approve reasonable and
equitable adjustments by estab-
lishments whose operating hours
nave been curtailed by the curfew.
Furthermore. Regional Boards NAV
upon securing specific permission
from National Board, issue general
authorization for pay adjustments
by specific groups.
Effect of Reconver~ion on Wage
Scales: WLB notified no
approval was necessary to continue
high wage scale after -reconversion
Dunbar Furniture Mfg. CO.. Rel.
B-1979, PHI Labor, q 7722). Com
pany had resumed present rates.
Boards ruling was based on find
ing that job content remained sub
stantially the same.
Discriminatory Discharge: U. s.
Supreme Court has refused to dis
TURF 9Th CCA enforcement of NLRB
order that employer reinstate,
without back pay, employee who
had been discriminatory dicharg-
ed (Ohio Public Service Co., 3D.
As. PHI Labor. q 1868; 17,439)-
Back pay was not ordered because
employee had failed to register at
or make other reasonable ef-
fort to obtain employment.
H-OmeyOrkers in Ebroidery Indus
Wage-Hour Administrator stat
that. following Supreme Court
in Gemsco (2-26-46). firms
subject to Embroidery Industry
wage order must stop employing
who do not have the
required certificates CReI. PR-5S.
PHI Labor. g 1880. Until April
Is, 1916, court proceedings will not
be brought against firms who give
satisfactory assurance of future
compliance.
STATUTE OF LIMITATIONS: -
Washington States highest court
rules that Wage-Hour claims are
The Omaha guide., 1945-03-31

O.M.D. l am going with two girls
which I care for Which girl should /
devote my time to? / don't like one
of the girls disposition but the other
girl has a sweet disposition Advise
me what to do?
Ans: Frown upon the girl with
a sour disposition. People who go
around with a chip on their should
er live a miserable life and make
those around them miserable
Whether your intentions are ser
ious or other wise, it is always best
to choose you friends from among
G. L. ]. Please help me to decide
what to do I am iii love with a mar
ried man. We have been going to-
gether for z months. His wife and I
had a little misunderstanding once.
Now she doesn't like me at all. I
really lov him and don't know
what to do. Give me some advice.
Ans: Would you relish the idea Of
sharing your husband with another
woman if you were married? 1 am
sure thai you would not. You may
not Intentionally want to break up
this other home but if you continue
this relationship, that is exactly
what you will be doing. Be sensible
and give this man up Immediately
Then make it a point to
only the single men. 1t won't take
you but a short time to forget this
man entirely.
The Omaha guide., 1945-03-31
SALE OF CORPORATE ASSETS

DOUBLE TAXATION: Where a cor
poraion sells its assets at a profit
and then liquidates, there is a
double tax:
A. The corporation is taxed on
its gain;
B. The stockholders have a tax
able gain, if the amount received eX
ceeds the bases Of their shares.
A f~avorite device employed to
eliminate the corporate tax is to
transfer the assets to the stock
holders in kind and have them as
individuals make the ale. 1t was
thereby thought that the corporate
tar would be eliminated.
In ten first case on this quest or
to reach the Supreme Court. or
poration had orally agreed to sell
but broke off negotiations and tran
sferred its assets to it's stockhold-
ers. They shortly sold to the pros
pective purchasers nominee upon
terms substantially the same as the
oral agreement. The Court holds
The Omaha guide., 1945-03-31

WLB rules: Employer may con-
tinue without approval all or part
of wages of former employee now
in military service (Interp. Bill.
No. Al. With respect to bonus pay
ments to such employees, no limit
alton is placed upon the amount,
EGO 1O-A).
INCOME TAX: Bureau Of Inter-
nal Revenue will allow, as an in
come tar deduction payments to
employees in the armed forces II
such payments r reasonable, ac-
cording to its most recent ruling
(Letter, 9-14-45; see also 1T SAID.
1t is immaterial that employer had
no prior plan of making such pay
ments. This modifies a prior rul-
ing that no deduction was allowable
unless payments were made under
plan which did not discriminate in
favor of particular employee.
PAYROLL TAXES: Such salary
payments are not subject to FEEDER
al social security taxes. Income
tax, however. must be withheld by
the former employer. Dieter, 7-20
-44). In this connection, note that
the old Form Wa Withholding re-
ceipt is not effective in 1945. Thus
if former employee has not filed a
Form WA Crew for 1915, employ
er must withhold as if no exemp-
tions were claimed. Presumably,
if a WA Crew was filed, it must
be given effect even though the
serviceman is no longer employed.
The Omaha guide., 1945-03-31

M. @. S. l am a regular reader OF
your column. / have been married
six years. 1 feel bad most of the time
and it has gotten to the place that
when l wake up in the morning |
am cross and don't answer my hus-
band as 1 should. / have two child
rem and their fuss worries me too.
The only time I feel good is when I
am on a job but 1 haven't been to
work lately. l am "a years old and il
Help me.
Ans: Until you acquire self con-
troll and become master Of your
emotions these outburst of temper
will continue to grow more frequent
and more serious. Each time that
you give way to your feelings serv-
es to make the habit stronger and
harder to break. If yor are EXTREMITY
nervous then there must be a reason
for it. Go to your doctor for a COM
plete checkup and follow the in
structions he gives you closely.
Your husband and your children are
essential to your happiness and you
must force yourself, if it does not
come voluntarily. to be agreeable
and pleasant to live with. Put your
family's needs and desires ahead Of
your w and in SO doing you will
find happiness for yourself.
w. r. I see where you give lots Of
people sound advice. 1 am married
and have been for about IA years. /
am in love with another lady. /
started with both of them about the
same time but / love the one l am
not married to better than the one /
am married to and she is married
but she said she loved me and acts
like it, Tell me what to do?
Ans: AS a husband you have failed
m~iserably. All of these years you
have divided your affection between
two women and haven't given your
wife a chance to make you happy A
person can't find happiness in mar
The Omaha guide., 1945-03-31
GOVERNMENT CONTRACTS

Percentage Of Profit Bonuses -
RenegOtiation; The Salary Stabiliz-
alton Unit has revoked ruling (SSU
$50 that payment Of a bonus based
on percentage of profits required
the Units approval if the profits
were subsequently reduced through
renegotiation (SSU IS, PHI Labor,
1929. Revocation means: employers
are free to pay such bonuses with
out danger that the payment will
be an unlawful salary increase in
the event of reduction of profits
provided the bonus is paid under a
contract or practice in effect prior
an October 3, 1912. Revocation does
not mean: Cd that an employer
who had no such contract or pract-
ice may establish a system of per-
centage bonuses with approval; (2)
bonus paid under such q contract
will necessarily be an income tax
deduction. The payment to be de-
ductible must be reasonable and
necessary within the meaning of
Section 23 (a) of the Code.
The Omaha guide., 1945-03-31

riage if he refuses to put n mar
riage hat what he expects to get
out of it. You have played a dual
role long enough and you must
make a final decision and stick by it
You loved your wife, else you would
not nave chosen her in the beginn-
ing. Why not give up the outside
woma and give your wife d chance
for happiness.
The Omaha guide., 1945-03-31
PRODUCTION ADJUSTMENT PRO

IRAN:
To carry out Director Byrnes'
broad general policies with respect
to cutbacks and examinations, WIPE
has established a Production Read
justment Committee directive 40
PHI Government Contracts, par.
34,5t5). The Committee will oper-
ate through two subdiary groups.
the Current Production Adjustment
Division Irresponsible for handling
adjustments required by current
cutbacks) and the Period Adjust
ments Group Irresponsible for cut
backs expected after We Day..
The Omaha guide., 1945-03-31

that the form of the sale will BIZ
disregarded and the corporation tax
ed where the facts show that in
substance the corporation is the sell
Ter Comm. v. Court Holding Co.
3-21-45, PHI Fed. Tax. Paragraph
70, 020).
The Court had before it only the
question of the corporations tax
to avoid that tax. The fact that
the transaction viewed as a whole
from the standpoint of both corpor
alton and shareholders merely had
for its purpose avoidance of one OF
two taxes was not considered
. The best method of preventing
double taxation of the gain is for
the shareholders to sell their stock
to the prospective purchasers if
this is practicable. This method
results in taxable gains only to
the shareholders, In any case in
which the plan is to sell assets
there is a possibility that the cor
poration will be taxed, as well as
the shareholders, regardless of how
the plan is carried out.
TIME FOR DEDUCTING RETRO
ACTIVE WAGE INCREASES: Bur-
eau of Internal Revenue officially
rules CIT 3716, PHI Fed. Tax. Para
graph 76,14O):
l. Where an employer is willing
and able to pay retroactive wage
increases requiring the approval of
the War Labor Board, such wages
are accruable and deductiable in
the year the application for approx
al is filed to the extent that they
relate to services renderd in that
var and prior years.
2. Where the employer contests
the proposed increases. they are ac-
cruable and deductible in the year
in which the controversy is settled.
8. The foregoing principles are
equally applicable to wage or sal
airy increases requiring the approx
al of the Salary Sterilization Unit
or the War Foods Administrator.
. Early in 1914, the Bureau is
sued several letter rulings to the eff
feet that in voluntary cases the in
crease should be deducted in the
year in which the services were
rendered. Taxpayers who filed re-
turns on such basis should file a.
mended returns; also claims for re-
fund fer any of the years in which
the deduction is increased under the
principle of the new ruling.
. of course. a cash basis taxpay-
er can deduct such items only in
the year the retroactive wages are
paid.
Imperial Valley press., 1945-06-27

WANT TO LEASED acres in al
falfa. Contact Rt. l, Box So, Ell
Centre or at the dairy, IL mi.
North 4th st. Fred Lueck. $50
Imperial Valley press., 1945-06-27

FOR RENT-60 acres east Of Mt.
Signal Store for long term lease.
TYLER INSURANCE AGENCY
$40 Main Phone 660
6-29
Imperial Valley press., 1945-06-27

FOR LEASE $50 acres, 2 miles north
of Melloland Tract so and West
Of Y of Tract 40. Owners, Liggett
& Stelzer, 642 IT. ST., San Diego.
TO
Imperial Valley press., 1945-06-27

40 ACRES near Imperial. Soft soil
on Main canal, for rent. Cash or
crop rent. Call Imperial 3491. 6-27
Imperial Valley press., 1945-06-27

c. E. SPROUSE
ll5 No. 5th st. Phone 45-W
IA
Imperial Valley press., 1945-06-27

40 ACRES good vegetable land
suitable for carrots.
Imperial Valley press., 1945-06-27

falfa. Rt. l, Box rs, El Centre. 6-27
40 ACRES FOR LEASE. Vegetables.
5 minutes from city. 760 El Cen
tro st. 6-27
Imperial Valley press., 1945-06-27

A vacant room Is unpaLr1orIc. FL
your vacancy by renting through q
For Rent" ad. pbnns 500.
Imperial Valley press., 1945-06-27

YOUNG CIVILIAN couple wishes
to rent or bedroom furnished
house. Pay up. to months rent
in advance. Contact Box 652, CO
Post-Press. $50