davidaulloa/AmericanStories huggingface dataset:
Montana farmer-stockman., 1948-10-01
TAXPAYERS engaged in farming

farm as a business is taxed the same
as any other person. A corporation
that operates a farm is taxed as any
other corporation, and a partnership
operating a farm reports the partner
ship income and expenses on a part
nership return Information ~return),
provided for all partnerships.
However, there are a few special
rules applicable to income and de-
auctions peculiar to farming. Farm
ers may report on either the cash
basis or on the accrual or inventory
basis. Whatever basis is adopted in
filing a first return must be followed
in subsequent years unless permits
sion is granted by the commissioner
to adopt a different method.
A farmer producing crops which
take more than a year from time of
planting to mature and be harvested,
may report his income therefrom on
the crop basis, provided he has first
received the consent of the commits
sioner. In this method the entire
cost of producing the crop must be
taken as a deduction in the year the
crop is sold and the income received.
Cash. Accrual Methods
The basic distinction between the
cash and accrual methods of ac-
counting is that the latter requires
books to be kept and inventories
used. Gross income. on the cash basis
is comprised of:
~Q) The amount of cash or the
value of merchandise or other
property received during the tax
able year from the sale of live
stock and produce which were
raised during the taxable year or
prior years. (2) the profits from
the sale of any livestock or other
items which were purchased and
(6) gross income from all other
sources" Reg. Sec. 2s.22 ta) =.
On the accrual basis. gross in
come is computed. viz:
-. by adding to the inven-
tory value of livestock and prod
ucts on hand at the end of the
year. the amount received from the
ooSS "a III R40odt4Ss liz
miscellaneous receipts for hire of
teams. machinery. and the like.
during the year. and deducting
from this sum the inventory value
of livestock and products on hand
at h beginning of the year and
the cost of livestock and products
purchased during the year"
Under either method, the regula-
tons state:
IF farm produce is exchanged
for merchandise. groceries. or the
like. the market value of the
article received in exchange is to
be included in gross income.
If rents are received in crop shares,
income is reported when they are
reduced to money or "the equivalent
of money" Proceeds of hail, fire, or
similar insurance are reportable as
income. Reg. Sec. 1922 (a) Z.
Benefit payments under the soil
conservation act are taxable income,
not gifts.
The value of farm products con-
sumed by a farmer and his family
are not taxable income, neither may
these be deducted as expense.
Capital Outlay
Expenditures for buildings, fenc-
ing, machinery and equipment are
in the nature of capital outlay and
are not deductible as an expense in
the year purchased but may be
written off over the useful life OF
such assets by Way of an annual
Montana farmer-stockman., 1948-10-01

or from one fiscal year to another.
A fiscal year basis for reporting may
not be used by a taxpayer who keeps
no books of account.
Montana farmer-stockman., 1948-10-01

the business of the farmer Is not
treated as the sale of a capital
asset. II. T. 3712. Par. 5009.)~
Evening star., 1948-12-01

Lola Arnaux is grand with begin.
ners because she inspires them with
confidence and enthusiasm right of. i
"How people can 60 through lifso
not dancing or dancing badly is as
puzzle to me-" she says. Why
Arthur Murray methods make it
easy to become a good dancer in q
few hours" Don't wait-phone Ex.
4l00 or come in today. Arthur
Murray, 1l06 Conn. Ave-, Wash, y
D. c., on 1903 King ST., Alexandria,
Va, ON. $500. a
Evening star., 1948-12-01
Truman 10 Back Move
To Tighten Trust Laws

President Truman will support
legislation in the next Congress to
close gaps in the antitrust laws,
Senator O'Mahoney, Democrat, of
Wyoming said after a White House
call today.
Senator OMahoaey is a co-spon-
sor with Representative Kefauver,
Democrat, of Tennessee of a bill to
tighten the Clayton Act to prevent
the merger of competing COM
panies by prohibiting merger of
their assets. At present, the law
only bans mergers affected by ac-
QUESTION of stock. The failure to
cover assets, according to Senator
O'Mahoney. has provided "the gap
through which monopolistic mergers
have been walking"
The O'Mahoney- -Kefauver bill was
reported favorably by the House
Judiciary Committee at the first
session of the last Congress, but was
bottled up by the Rules Commit
tee. There is no graveyard await
ing it in the Eighty-first Congress, ."
Senator O'Mahoney told reporters.
Senator OMahoney said infla-
tionary pressures still are strong
enough to justify new legislation
to deal with them. But he said
he did not want to commit himself
as to whether there is need for
standby" authority to control
prices.
He said he had not talked about
anti-inflation measures with Mr..
Truman and did not speak for the
President on the matter.
Evening star., 1948-12-01
Toys Being Prepared
For Needy Families

Hundreds of toys are being painted
and repaired in District firehoHes
and women's voluntary groups are
dressing hundreds of dolls that will
be distributed to needy families this
month in the Salvation Army's an
nual Christmas Caravan campaign.
William j. Fathers, jr., is general
chairman Of the toy-raising drive.
Assisting the Salvation Army is the
District Fire Department, the Amer
lean Legion Auxiliary and numerous
civic and religious groups and their
auxiliaries.
Within the next few days, officials
said, toy shop will be set up in
downtown Washington, where it is
hoped that 10000 toys can be dis
tributed this year. Distribution is
expected to start December 20.
The caravan will close officially
on December %. The Salvation
Army already has begun surveys of
city areas to find needy families.
Most of the toys being worked on
at the f1rehouses have been deliv-
cred by children in neighborhood
campaigns. At least one house, Off
cial said, already has run out of
storage space.
Evening star., 1948-12-01
u. ). Stand in Berlin
Is Firm Despite New
Regime, Lovett Says

Undersecretary of State Lovett
said today that the Russians "are
mistaken" if they think their action
in setting up a rump Berlin city
government will change American
determination not to be driven out
of Berlin.
Mr.. Lovett re-emphaSized that the
United States does not intend to be
driven out of Berlin by force.
Meanwhile, a top State Depart
ment official said that Russia's
formation of a separate government
in Eastern Berlin makes an East
West solution of the Berlin crisis
more difficult. if not impossible.
Effort to Split City Charged.
Mr.. Lovett's brief comment at a
news conference came as the State
Department labeled the Soviet
action in Berlin a definite effort to
split the city.
The Soviet action in attempting
to replace the elected Berlin gov
ernment with officials chosen by a
carefully selected Communist as
sembly was described as the culmi-
mating event in a long series of
Russian efforts to break down the
form of the Berlin city government
or to interfere in four-power activi-
ties in the city.
The rump city administration set
up by the Berlin Communists under
Soviet dominance was termed by
the State Department as wholly
unrepresentative of the city.
The department said that the ac-
ton hardly could be accidental,
coming at a time when discussions
are ta ing place in the United Ma
tons Security Council in an effort
to compose the differences in Ber-
lin.
Ha itUal Pattern of Intimidation.
Tie GoAet action, involving de-
nial of human rights and free elec-
tions, is a sign to German in
habitants of Berlin of what would
happen in the whole city If the
American, British and French were
not occupying their sectors, the
department pointed out.
The Soviet action also was de-
scribed as following the habitual
pattern of intimidation in other
areas Of Europe under Soviet con-
troll.
Mr. Lovett was questioned at some
length at his news conference about
the Berlin situation, but would per-
NIT himself to be quoted on only
one point.
IF the Soviets feel this action OF
theirs alters our determination not
to be driven out of Berlin by force,
they are mistaken" he declared.
Evening star., 1948-12-01
|0uster Of 900 Seen
III Medical Schools
Ended Segregation
BY fhs Asseeiafsd Press

MEMPHIS, Tenn, Dec. Gov
Millard r. Caldwell of Florida said
today that Negro education in
dental and medical fields can be
had in this country only on segre-
gated basis
And, he said. IF segregation were
abolished today you'd have about
900 Negro medical and dental
students thrown out Of school,"
Gov. Caldwell told the Southern
Association of Colleges and Sec
ondary Schools, however, that the
South is not doing its part in pro-
viding facilities for Negro medical
and dental students.
He urged that regional schools be
set up, on a segregated basis, to
provide better facilities for whites
and Negroes alike.
Gov. Caldwell is chairman Of the
Southern Governors Conference and
of the Governors Committee on
Regional Education.
Outlines<Regional Move.
He outlined the conferences rea-
sons for setting up the Regional
Council of Education and its pro-
posed plan of operation to the first
general session of the association 8
SD annual convention.
Il believe I am safe in saying
that before another school year
starts we will have regional schools
in operation" he remarked.
Gov. Caldwell said he wasn't
primarily interested in the segrega-
ton angle of the councils plan to
set up regional schools. What mat
tiers, he said, is that the South pool
its resources and intelligence and set
up a great system of schools.
The council proposes that South
ern States get together and decide
on what schools are needed. Then
they will organize the schools anc
share the expense.
To Submit Plan.
The Governor said the plan would
be submitted to Congress for ap-
proval although he wasn't certain
that it was required. A similar
move failed in the 80th Congress.
I He held out segregated education
as the best opportunity for Southern
Negroes and said in the first place
it's obvious that Negro students
want to go to schools where there
are other Negroes.
t In 27 nonsegregated medical in
stitutions in the North and West" :"
he said, There are only 86 medical
and dental students"
But in the Southern Negro medi-
cal schools of Meharry and Howard,
he said, there are 900 Negroes train
ing for similar education.
Evening star., 1948-12-01
Rescuer Forced 10 Drop
Boy, 4, 10 Death in Well
By the Associo,ed Press

FIREBAUGH, Calf, Dec. l.
Nate Escoto was lowered by rope
into 1,000-foot well yesterday in a
desperate attempt to rescue a 4
year-old boy who had fallen in.
The 24-year-old boss of a cotton
pickers' camp reached the child,
Charles Caesar, In the we'll filled
with water up to rs feet of the sur
face but couldn't bend over to pick
him up because the well was only
10 inches wide.
Mr.. Escoto hooked his feet under
the boys arms and signaled to be
pulled up.
Near the top, Charles struggled
so violently, Mr. Escoto's feet
couldn't hold him. The boy plunged
into the we'll again.
In second attempt Mr.. Escoto
was unable to find the child. The
115-pound would-be rescuer was
badly bruised in the attempt.
The boys body later was brought
up with graphing hooks.
Evening star., 1948-12-01
Tenant Offer Accepted
For Carver Housing

An offer of tenant group to buy
the 44-unit George washington
Carver permanent-type housing de-
velopment In Arlington has been
accepted by the Public Housing
Administration subject to compile
ton of financial obligations.
First transaction Of its kind in
connection with the 80 such pro-
jects in the area, the terms COM
pleted yesterday calls for cash pay
ment of the full $4,000 pur-
chase price in 80 days. The con-
struction cost was $240,199.
Philip Lindsey, 1910 South Rolfe
street, Arlington, chairman OF the
purchasing group, said he was con-
fident the money would be raised.
Carver Homes is colored develop
ment near Thirteenth and South
Queen streets, Arlington.
The A tenants who banded to-
gether to buy the development call
themselves the Carver Homes Mu-
tual Association. The association
members put up $50 each, or a
total of $4,000 in earnest money as
required by PHA, which also insists
on private financing on the plan.
Two-story masonry buildings,
built on poured concrete founda-
tions, make up the development.
The project covers 1856 acres.
Another project now under con-
sideration is the Paul Laurence
Dunbar Homes, also in Arlington.
A group under the Craftsmanship
of William H. Horton, 1923 South
Kemper Drive, Arlington. is dicker-
ing with PHA for these 86 units.
Evening star., 1948-12-01
FOUND.
PERSONAL.

DOG, white terrier, brown ears, face one
side brown. one side white. female. Call
ewes. AID 1909. .
Evening star., 1948-12-01
Man Sentenced in Staying
OF Charlottesville LAWYER
BY the Assoeioted Press

BUCKINGHAM, Va, Dec. l.
Landy Richard Sprouse, 58-year-old
farm laborer, has been sentenced
to IS years in the State penitentiary
for the shotgun Staying of Char
lottesville attorney, Montague U.
Dixon.
Judge Joel w. Flood passed SEN
tence on Sprouse in Circuit Court
here yesterday. He overruled a
motion by defense counsel for a
writ of error in judgment.
A jury found Sprouse guilty of
second degree murder at the end of
q three-day trial. Mr.. Dixon died
from the shooting September IA.
Evening star., 1948-12-01
LOST.

WRIST WATCH-Lady's yellow gold Flein,
vic. 18th st. NV, bet. r and G. Reward.
Call TIE. 5137.
WRIST WATCH, lady's, gold, Kelberts,
has four {osette with rubys; lost Sat. No.
vember 81. in Warner Theater or there
eabout. Reward. Call after z, DI. 1892
Evening star., 1948-12-01

"OLD AT 40, SO. 6O?"-Manl You're
crazy! Thousands peppy. at 20. ostrex
Tonic Tablets pep up bodies lacking iron.
For rundown feeling many men. women
call "old" New get acquainted" size
only soc. At all druggists. In Warrington
OF Lisgett Rsxau Stores.
Evening star., 1948-12-01

while denominational differences
still remain, they no longer sep
arate members into competing
clans.
The Joint Commission on Plan
ming and Adjustment of Local Inter-
Church Relations yesterday urged
that measures be taken to eliminate
"wastsful competition and methods
for the development Of increased
cooperation among Protestant
groups The commission is COM
posed of the Federal Council, the
Home Missions Council of North
America and the International
Council of Religious Education.
Evening star., 1948-12-01
Cites Trend Toward Union.

Cites Trend Toward Union.
Noting the present day trend
among Protestant churches toward
union, DR.. Cavert pointed out IA
of the constituent bodies of the
Federal Council have been parties
to successful unions of denomina-
tions during the 40 years of the
councils history" He added that
Evening star., 1948-12-01
Arlington PTA Council
Holds Meetino Tonioht

The Arlington County Council of
Parent Teacher Associations will
hold a special meeting at 8 o'clock
tonight in the Kate Waller Barrett
School, 4400 North Henderson road
A panel discussion on actions of
the recent State PTA convention
will be held.
The Arizona post., 1948-03-19

activities in Tucson and invited
the post to do their part. Chap
lain Russell Phillips of the Veter-
ans Hospital, told how he held
services overseas every Friday
night for the Jewish boys as there
was no Jewish chaplain.
William Davidson, president of
the Community Council presented
a gavel to Commander, Fine. Mr..
Wagner, executive director, of the
Council, asked the Post to take
their share of Jewish welfare
work.
Others present were Comman-
der Louis Menenger of the VIEW.
$40, Pete Anderson, Commander
of the Marine Corps League and
Commander Hearns of the Catho-
lie War Veterans. Rabbi Marcus
Breger gave a stirring talk on our
duties to the Jews of Palestine.
Refreshments were served by In
stallation Chairman D. H. Brom-
berg.
The Arizona post., 1948-03-19
OBJECT TO ARTICLE
ON PALESTINE

The Zionist Emergency Council,
according to Mrs. Harry Strauss,
chairman, regret the recent publi-
cation in Golfers March 18th is
sue) of an article by Lessing Ros-
enwald, chairman of the Ameri-
can for Judaism called "The Fal-
lacies of Palestine" contending it
could in no way contribute con-
structively to solving the Pales-
tine problem, hence should not
have been published.
Mrs. Strauss urges that readers
of Golfers, particularly subscrib-
ers, write Walter Davenport, edi-
tor and/or William L. Chenery,
publisher, Golfers Magazine, $50
Park Ave-, New York, expressing
disapproval and displeasure that
they should publish an anti-Zion-
ist article by an individual who
represents a very small section
of American Jewry and whose
particular views have been re-
pudiated as a whole.
Further information may be
had by phoning Mrs. Strauss,
3836-J.
The Arizona post., 1948-03-19
TEMPLE PROCEEDS WITH
BUILDING PLANS

A subcommittee of the Temple
Emanuel Building Committee
has been meeting frequently to
pass on the preliminary building
plans which are being evolved by
Bernard j. Friedman, architect.
Procedure is for a first sketch
showing utilization of space in the
Sanctuary, Sunday School and
auditorium. After general space
allotment is determined, space is
more specifically detailed. The
third stage will be to make the
exterior sketch.
Once the subcommittee has
approved all three stages, the de-
tailed plans of the interior and
the sketch of the exterior will be
presented to the general Building
Committee and finally to the Con-
Only the first phase has
The Arizona post., 1948-03-19
NEW PRESIDENT
HEBREW UNION COLLEGE

DR.. Nelson Glueck, world
famous archaeologist and Biblical
scholar, was inaugurated last
weekend as the fourth president
of Hebrew Union College, Cincin-
natl.
Impressive ceremonies wer e
held during a three-day period.
Speakers included Rabbi Stephen
Wise, Hon. Samuel I. Rosenman
of New York and Rabbi Leo
Back, London, heroic German
rabbi who is president of the
World Union for Progressive
Judaism now in America and
touring with the Calvacade.
Three rabbis now in Tucson are
graduates of the college: Rabbi
Albert T. Bilgray, Rabbi George
B. Lieberman and Rabbi Samuel
Schwartz
The Arizona post., 1948-03-19
FOOD FIRM EXPANDS

Joining "Sy" Reichig of South
west Food Distributors is Joe Kali,
formerly of Philadelphia, where
he was also in the food business.
The firm is now in enlarged
quarters at lis N. Beam. Mr..
Reichig says the entry of Mr.. Kali
permits them, with their expand
ed facilities, to introduce many
new foods to the southwest.
They are the only firm handling
exclusively the distribution of
kosher and Jewish-style foods and
this includes a wide variety of
imported and domestic appetizers
and delicacies.
Mrs. Kali and Bobby, 112, will
arrive in early April and the fam
lily will reside at 632 N. Tyndall.
The Arizona post., 1948-03-19
WAR VETERANS IN
FORMAL CEREMONIES

On Sunday evening, March z
at Anshei Israel the Tucson Post
201 of the Jewish War Veterans
was instituted and its officers in
stalled. The three top officers are
Melvin Fine, Commander; Sam
Heifetz, Senior-Vice-C Commander;
and Harry Bee, Junior -Vice-C Com
mander. The installing officer, DR..
Harold Freeman, Phoenix Execu-
tive Committee man for the 7th
Region was assisted by Comman-
der Max Heffper of the Valley of
the Sun Post.
Mayor Happy" E. T. Houston,
guest speaker, emphasized that
veteran organizations should take
their share of civic and cultural
The Arizona post., 1948-03-19
RmxI4 II
DRnn0uh

Mr.. and Mrs. Robert Winger
(the former Ruth Gilberg) 1900 E..
End, are parents of a son, their
first, born March 6, weighing S
lbs. ozs. and 1917 inches long.
He has been named Richard Gary.
A Birth was held at the hospital
last Sunday with Rabbi Albert T.
Bilgray reading the ritual The
maternal grandparents, Mr.. and
Mrs. Harry Gilberg were godpar-
ents for their third grandchild.
Other grandparents are Mr.. and
Mrs. Edward Winger of Philadel-
phia..
The Arizona post., 1948-03-19
z)A;
WaaMmw
BrOmber-Levin

On March % Ruth Bromberg
becomes the bride of Wallace
Levin in an informal ceremony to
be performed by Rabbi Marcus
Breger at Congregation Anshei
Israel at 2 pm. She is the daugh-
ter of Mr.. and Mrs. Davis H.
Bromberg, N. Stone, and the
groom is the son of Mrs. Leah
Levine, E. 9th.
The bride will have as her only
attendant, her sister, Marcella
Bromberg. The bridal costume
will be semi-formal gown of ice
blue satin with long tight sleeves,
fitted bodice, full skirt. She will
carry a white Bible with an
orchid. The maid of honor will
be attired in light blue princess
dress with red accessories, rose
corsage.
Emanuel Levin will be his
brothers best man.
Mrs. Bromberg will wear an
afternoon dress of tiel blue crepe
trimmed in rhinestones. Mrs.
Levin's costume for the occasion
will be a silk crepe figured print
with black background. Both
will have rose corsages.
A reception will follow for the
wedding guests with a sweet buff
fet table.
Out-of-town guests expected to
attend are Mr.. and Mrs. Arthur
Lieberman and son Norman, sis
ter of the bride; Mr.. and Mrs. Ber-
nard Levin and son Bob, brother
of the groom; Mrs. Ada Fielder
man, aunt of the bride, and all of
Brooklyn.
The couple will take a short
honeymoon in Mexico after which
they will live temporarily at 1141
E. Adams.
The Arizona post., 1948-03-19
been completed.

Members of the subcommittee
are Mark Klafter, chairman (also
of the larger committee), Sher-
man Goodfriend, Al Glick1nan,
Charles ]. Miller and Rabbi Bill
gray.
Milford chronicle., 1948-04-09

Q We are Offering you the entire line Of
new TOWN TALK BREADS in bright,
modern, essy-to-see STREAAALINE wrap
peFs. You can tell the moment yOu see
them. that Il is TOWN TALK BREAD ..
the bread in the white wrapper with Ire
eOlOFed end :. no matter which KIND
Of TOWN TALK BREAD you prefer.
Milford chronicle., 1948-04-09

And when you buy TOWN TALK, you
know that you ars getting EXTRA FLA
VOR and EXTRA FRESHNESS Ia syegy
slice. TOWN TALK BREAD !, HE bread
for YOUR table; YOUR family, and
Your guests. Your grocer has i NoNNl
Milford chronicle., 1948-04-09
BRIDGEVILLE


Buddy Cannon and Ben Harper,
who have been visiting Buddys
PARENTS Mr. and Mrs. Holland
Cannon, have returned to Duke
University.
Miss Sara "A. Beck, sCf Whining
ton, wgs the weekend guest Of her
sister, Mrs F. Joseph Wiley and
MIR. Wiley
The Guild Of st. Mary's P. Z.
Church met at the home Of Mrs.
Joseph Evans. Thursday afternoon.
Mrs. Howard Hardesty and her
house guest, Mrs. Theresa M.
Kidd, have returned home after
having spent a week with Mr.. and
Mrs. Martin Johnson, Jr.. Of "Syc-
amore Farms" near. Laurel.
Mr.. John Brenner, who under
went an appendectOmy, last week
al the Kent General Hospital, has
returned. home,
D0uBld Al. Riggin, Of SeafOrd,
grandson Of Mrs. Fred L. Wiley,
left Sunday for San Antonio, Texas,
after having enlisted in the Army
Air Corps.
Mrs. William B. Truitt spent the
weekend with her daughter, Mrs.
Jos h Mach and Dr.. Maeh@of Sea-
fOrd.s
MIR. and Mrs. Leroy B. Truitt
were guests of Mrs. Truitt's par
ents. Mr.. and Mrs. I. ] Taylor of
Salisbury.
Milford chronicle., 1948-04-09

Mr.. and Mrs, Robert Jefferson
entertained Mrs. JeffersOn's bro
ther, Ted Watson, at dinner on
Sunday.
Miss Nancy RuOs entertained at
dinner Saturday evening, the fol-
lowing guests: Miss Dorothy
Swain, Buddy Cannon and Ben
Harper.
Harry McIlvaine, who has been
patient in Kent General Hospital
at Dover, is home and very much
improved.
Miss Emily DeVoe, Of Passaic, N.
j., has returned home after a
weeks visit with her sister, Mrs.
Joseph Eckhardt and Mr.. Eckhardt.
Miss Neva Dickerson attended
the play, Harvey" in Philadel-
phia, last Wednesday evening. On
Thursday, Miss Dickerson and her
sister, Mrs. Franklyn Peters, left
for New York where they will
spend several days.