davidaulloa/AmericanStories huggingface dataset:
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
TAX MEMOS
By FRANCIS p. DOUGLAR

actor. George M. Cohan, is due
for a refurbishing this year, but
not by means OF reviving the
song Yankee Doodle Dandy"
which he sang.
Taxpayers with expense ac-
counts are going TO turn TO the
"Cohan rule" for the Cohan
name is equally well known in
the Internal Revenue Service
as on the stage.
The actor had his troubles
with the revenue service over
income tax deductions he took
for entertaining. He maintained
successfully that a good part
Iot the entertaining he did was
ia legitimate business expense.
But. unfortunately. he had no
adequate records OF such ex-
|penses.
In the absence Of records the
revenue service was cold to his
arguments. He appealed to the
courts. The United States Court
OF Appeals held that the reve-
nue. service should attempt TO
arrive at some fair determine
ton even though detailed rec
ords we're lacking. The upshot
was that the court allowed half
OF what Mr.. Conan had
claimed.
Padding Opposed
The Cohan rule has been APP
piled since In similar circum-
stances. But not II 1t is believed
the taxpayer. with the rule in
mind. has increased the total
deduction claimed in the hope
OF initiating the so per cent.
Internal Revenue has warned
that taxpayers should keep ex-
pense account records in 1858
so they will be able to supply
whatever information is called
for. On the tax blank this year
there is line 8 ca for listing
expenses for 1857. but the serv-
ice has announced 1t will not
have 10 be filled out and that
such expenses may be treated
as in the past.
Detailed expense accounts
may result In benefit to the
taxpayer.
What Are Expenses?
Getting back TO the enter
tainment angle: Some COM
panies have counted as a BUSH
ness expense the cost OF keep
ing a yacht at Miami on which
customers are entertained.
Then. in an OF week with no
customers present. the company
president and his family takes
a leisurely cruise. That's not
deductible as q business ex-
pense.
The company. however. may
argue that the cruise is addi-
tional compensation TO the
president to keep him happy
and working hard for the COM
pany. In such a case the cost
Of the presidents trip Is a
business expense OF the COM
pany but also an additional
compensation to the president.
who must include II in his tax
return.
Assume you take a customer
or client to lunch. The check
comes to $40. II you custom
arily spend IS for lunch only
the cost Of the guests meal can
be deducted as a business ex-
penSe. But IL your lunch ordi-
narily spend IS for lunch only
the cost OF the guests meal
can be deducted as a business
expense. But II your lunch ordi-
narily sets you back 50. then
you can claim an 50 business
deduction.
Another Example
Assume II Is q modest lunch
eon--$2 each--at which you
the customer. In ad-
dition you suggest starting
lunch with a cocktail. and ne
accepts. Ordinarily you do not
take a drink in the middle of
the day but this time you keep
him company as his host. In
ternal Revenue is aware Of such
social amenities. The expense
account can be charged with
the customers lunch and both
cocktails.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
Mode Decides
.IoCIose Doors
After S Years

The Mode. one OF Washing
tons larger mems clothing and
furnishings stores will go out
Of business after serving WASH
ington for IS years, Alvin Dull
can. president, announced to-
day.
The store at the corner Of
F and Eleventh streets NV.
has been closed yesterday and
today and signs across its win
dows announced the beginning
OF a liquidation sale tomorrow
We are selling everything
including merchandise, fixtures
and the lease" declared Mr..
Dulcan.
He said he and his brother
had been disappointed in prog
ress OF the store since they ac-
quired It in March, 1854. from
Walter Nordlinger. nephew Of
Sidney Reisenstein, who
founded 1t in 1908.
Back In 1920. the Mode orig
mated the George Washington
Birthday Sales. an idea that
grew from a one-store opera
ton TO encompass practically
every retail merchandising
market in Washington.
The brother. Edward Dulcan
has not been active in the firm
for some time and now is In
the real estate business in Flor
ida.
The brothers are sons of the
late Charles B. Dulcan. for
many years general manager
for the Hecht Co. area stores
Mr.. Dulcan said the Mode is
a casualty OF what he described
as an evolution in retailing :"
Medium sized business is hav-
ing a tough time in these times
Tor various reasons. One of the
major reasons is heavy taxa
ton. which saps away store
earnings in good years and
leaves no cushion for lean
years. he added.
Another difficulty is the fact
that downtown landlords have
failed to revitalize their prop
critics Many are in the hands
OF estates and trustees claim
they have no leeway to spend
for rehabilitation. Nov
ing OF some customers to the
suburbs may have been a minor
Mr.. Dulcan conceded.
Mr.. Dulcan plans 10 stay in
the retail business. but has
no final plans for the
future yet. he said.
After listing the goods. equip
ment and lease for sale. he
added also several statesmen
and the owner"
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
" SYLVIA PORTER

More than IL million older
! people will draw social security
benefits this year. greatest num-
Der ever.
They viii get checks approx
mating and quite possibly ex-
ceeding SIS billion. again the
greatest total ever.
From others Of us---employ-
ers. employees. self-employed
and farmers--the Government
will collect social security taxes
Of about 81 billion.
AS q result. the social security
kitty-or II you want TO be
formal about 1t. the Old Age a.
Survivors Insurance Trust Fund
will sink openly into the red
for the first time In its more
than 20 years OF life.
This year. according to in
formed projections. the fund
won't get enough income from
its investments TO cover the gap
between what 1t takes and what
1t pays out In benefits. 1t will
run a clean-cut deficit.
The social security fund Is
administrators will be in a posi-
ton akin to that Of the widow
who can't make ends meet on
her insurance money.
Just as the widow has to dip
into her reserves to meet her
day-to-day bills. so the social
security administrators will
have TO dip into the social Sc
curity reserve fund to meet the
funds payments.
Three Explanations
What has happened? Why
the red ink after so many years
Of big SURPRISES? There are
three major explanations:
In 1854. Congress changed
the social security laws 10 allow
self-employed farmers TO quail
ify for benefits at 65 If they
paid social security taxes for
two years. Last year 375.000
farmers qualified for benefits.
$50 per cent more than had
been estimated would sign up.
These farmers are drawing a
big chunk Of money from the
kitty although they've paid in
only minor amounts in taxes.
in 1856. Congress changed
the laws again TO allow women
TO start drawing BENEFITS at the
age OF 81 instead Of 65. Tens OF
thousands more women than
had been anticipated applied
for the reduced benefits at the
lower age last year. and they're
on the receiving side now. And
also last year. 275. 000-plus per-
manently and totally disabled
workers began drawing checks
at the age Of so instead Of the
normal retirement age OF IS.
And a third reason lies in the
business downturn itself-the
fact that the economic down.
turn has cut tax receipts from
employers and employees.
This is the funds financial
setup as Congress convenes to-
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
.NEMS-CIurke
Reports Coins

MEMS Clarke. Inc. electron-
les firm of Silver Spring.
booked S4.750. 900 of sales in
1857. a jump of IS per cent
from the previous year. Presi-
dent A. E. Clark reported.
Shipments exceeded S..3 mil
lion and the order backlog at
the start Of 1858 Is 81 per cent
above q year ago. Mr.. Clarke
said.
The Silver Spring firm be-
came a division Of vitro Corp.
OF America last September /
Mr.. Clarke idsprofits had not
increased in proportion "a
volume because Of highly COM
petitive conditions.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
.NRDGA Is Told
OF Newcomers

NEW YORK. Jan. Z R.-
Suburban shopping centers are
gaining on downtown stores
because stores In the suburbs
are cutting prices and it's be-
coming more difiicult to get
downtown. q shopping center
executive said today.
James B. Douglas. president
OF the Northgate Co. Seattle.
Wash. and executive vice pres
ldent Of Bergen Mall. Inc.
Paramus. N. j., talked about
the growth Of shopping centers
ut the 47th annual convention
OF the National Retail Dry
Goods Association.
Mr.. Douglas said the price
appeal OF downtown Is OF less
interest appeal than the con-
venience appeal OF suburbs.
And rapidly the suburbs are
adding price appeal. while
reaching downtown Is becom-
ing more expensive"
Mr.. Douglas gave several
suggestions for improving flu
ture shopping centers:
!. A greater ratio Of selling
10 nonselling space.
2. Greater use OF lower level
and mezzanine space.
3. Reduction in the cost OF
store fronts through using less
expensive materials and reduc-
ton in glass areas.
I. A return to common
sense" in store lighting and
ventilation specifications.
Gunnar Mykland. vice pres
ident and general manager OF
the Cherry Greek shopping
center. Denver. Colo. said shop
ping center arrangements must
establish definite policies at the
outset and maintain them in
the interests OF the center as
whole. He said this is par
ticularly important on such
matters as night openings.
which the department stores
favor but which smaller stores
lack personnel TO handle.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
YOUR
WORTH
Social Security Kitty in Red

day in a fateful session that
will be dominated by debate on
defense.
Does 1t mean that there will
be no efforts to broaden social
security coverage and expand
benefits this year?
1t does not mean this at all.
Forces already are organized
TO fight for improved benefits
and AFL-CIO President George
Meany has publicly stated that
further liberalization of the
system is necessary. sound and
enlightened"
Changes Suggested
A bill that wuold make dra-
matte changes has been in
troduced by Representative
Forand. Democrat Of Rhode
Island. a member OF the House
Ways and Means Committee
Under the Forand bill bene-
FITS would be raised about 10
per cent and additional insur-
ance would be provided against
disqualification, surgical and
nursing expenses. The costs
would be met by raising the
tax base from $4,000 to $4,000
and increasing tax rates on both
employer and employee by p
per cent beginning January /.
1859.
And. even in this military
minded era. the proponents Of
new welfare legislation will be
able to submit some persuasive
arguments.
For social security benefits
have proved to be a vital anti
recession force-and combating
recession will be second only
TO strengthening defense on
this Congress agenda. There
is no doubt that benefits are
comparatively low: They aver
age about S65 a month for a
retired individual. about $50
for a widow. about SIS for the
totally disabled. There is no
question that rising living costs
have cut into the increases in
benefits in recent years.
The general impression is
that this CONGRESS will push
aside all welfare legislation.
rivet its attention on the de-
Tense budget. / wouldn't bet on
1t. To millions OF voters. social
security is a lot closer TO home
than Sputnik--and this is 1858.
even-numbered election
year.
Distributed 1855 By The Han
SYNDICATE Inc All RIGHTS Reserved
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
MUTUAL FUNDS

NEW YORK Jan. : - National
ssociation Securities Dealers, Inc.
tNoon ou6aationsl
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
ID. c. Firms Participate
In World Bank Issue

Five Washington firms. in
addition to wire Arms with Of
fees here. took part in the
public offering OF $3.50 million
Of "A per cent. 2l-year bonds
Of the International Bank for
Reconstruction and Develop
ment today.
Due on January Is. 1879. the
new bonds were priced at $3.50
per cent and accrued interest
to yield 4.29 per cent TO maturi-
ty They will not be callable
prior to January Is. 1868.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
Sales Of Peoples Life
Up s. Per Cent In Year

Sales Of new ordinary life
insurance by Peoples Life In
surance Co. Of Washington set
a new record Of $9O.976.064 in
1857. with a jump of IS per
cent from the preceding year.
President Samuel w. Hauser
announced today.
Total new business sales Of
the Washington company ag-
gregated $i60.735. 1854. Of which
500. 976.064 was ordinary life
business and $50. 759. 300 was
industrial life business.
The company's insurance in
force increased to an all-time
high Of more than $6S5 million
at the end OF 1857. Mr.. Hauser
said.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
Higher Earnings Reported
BY Lanst0n Industries

Lanston Industries. Inc. has
net income OF $8s.380 or "a
cents a share in three months
ended November 30. compared
with s65.i43 or IS cents a
share in the same 1856 period,
the company reported.
Net for nine months ended
November 80 was Sl98.735 or
rs cents a share. compare d
with s270.472 or Sl.03 a share
q year earlier.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-01-07
New Records Reported
BY Eastern Building

Assets OF Eastern Building
Association reached a new high
of SIS. 648.267 on December 81.
a gain of 6.3 per cent from
s24.l37.424 at the end OF 1856,
President William N. Payne.
ir.. reported. !.
Invested savings OF Eastern
also set a record of so. 7O7. 096.
with a gain of 8 per cent from
$2l .0l4.90l q year earlier.
Mortgage loans aggregated
$40. 708.987, an increase Of SIS
per cent from 2l.530.846 at
the end of 1856. Reserves Of
$2.324.700 were up 10 per cent
from S2l.l2e.0S3.
Mr.. Payne also reported bor-
rowings from the Federal Home
Loan Bank System amounted to
Evening star., 1958-07-06

SILVER SPRING-ROCKVL.
EMPLOYMENT AGENCY
2413 RenrQfa Ave III 0-AAAR
Evening star., 1958-07-06

A national company has excellent
opportunity for Q sincere, ambi.
tious married man with q successful
sales BACKGROUND. This is q digni.
f1eo direct sales and service op-
Grafton with exclusive electrica
products High repeat business
Man selected viii be trained by dis.
trict manager In his own fully pro.
tected territory. No travel. no night.
work, not seasonal. Top commits.
siens and overrides on al mail ane
phone orders. No house accounts
cooperative. pleasant associates
Compauy-paid insurance, hospital
izatton. Experience In our line un'
necessary, but car Is. Only mai
ready 70 start ct once. Please cal
Monday. Mr.. HERB GALOWTTZ
Regional vice president. at HudSoI
$500 for courteous interview.
Statesmen, the work IS hard, tn
earnings al right (but rarely spec
taeularl. The product Is mutua
| funds. Cal OV. 3-2272, wkdays
] bet. noon and I Pm. only. w
Won't tI7 70 fool yol.
Evening star., 1958-07-06
UNUSUAL MAN
WANTED

Large financial institution
established III years, needs
man between the ages Of 2b
and 30. Must be interested IN
. permanent business where
he will be his own boss, earn
$4,000 TO $4,000 a year
and more. with q liberal re-
tirement income. Finest
training program with fu-
ture opportunity for man
agerial or executive advance
ment. Should be hard work
ers ambitious. intelligent
man who Is dissatisfied IN
his present position. II you
are. this man, write fully,
swing age, family status,
past experience and other
pertinent information. Box
495-R, Star.
Evening star., 1958-07-06
Select positions in PUBLIC
CAPITOL HILL. Law
EDUCATION, EMBASSIES AND
COMMERCIAL OFFICES
PPoeasiETHi PPosiTHioSNNsS oSNNsSIANAD
Annette D. Tatelman

EQ9A 4 A0N6.
Annette D. Tatelman
235 woodward Bldg RE. 7-441A
733 18th 81. NV. at II
ASSISTANT BOOKKEEPER, expeFI-
enced IN handling subsidiary fedg-
er account, preparation Of pay
roll and maintenance OF related
records; sal commensurate with
abihtyi, 5-day. 40-hr. wk. Apply
IN writing, Box 237.R, Star.
ASSISTANT MANAGER---Attractive
lntellieent saleswoman capable OF
manaRing 4 small retail store.
Must have pleasing personality;
good refs. and willing to work
hard. No nights, SAT- or sun,
Give exper., salary desired and II
possible, enclose Q snapshot which
vii not he returned. Box 260-J,
Star
Evening star., 1958-07-06
INTERVIEWS
Monday, July 7
At Personnel Office
z Pm. SHARP
Sears, Roebuck and Co

Sears, Roebuck and Co.
1900 Wisconsin Ave, NV.
NO PHONE CALLS ACCEPTED
SALES ENGINEER, specialized bds.
product, similar exper.. sales exper.
desirable. good ct figures and blue
print reading; excel. CO., local ter
ritory, age 27-3S, college pref. I,
$4,000 plus expenses and Dement'S.
SMELLING a SMELLING AGCY.,
605 14th NV, ST, 3-666S.
SALES REPRESENTATIVES,, for
heavy equip. mfg; high-price
units; must be able to talk IN large
figures and understanding finaflc-
ing, Va. area: 1880 draw and
expense. Can make up to S20, 900.
SMELLING & SMELLING AGCY..
005 14th NV, ST. 3-6SSS.
SALES REPRESENTATIVE
Liberal drawing account and COM
mission arrnngement providing op-
portunity for $25, 900 annual earn
nings. Local Washington territory,
no travel. Man selected must have
good educational BACKGROUND, be
representative with successful rec
ord In sales and sales management.
We will train you and provide
complete sales implementation In
addition, sales field assistant with
successful local sales personnel on
initial work. Do not answer. this
ad unless YOU are looking for q
career lob providing ample oppor-
tunity for promotion and gfowth
In responsibility and financial re-
muneration. Our Washington EN-
ployes know Of this ad. Send
complete resume to B. A, Stein,
National sales Manager, DlCTQ-
GRAPH PRODUCTS. INC, 95-25
l49th ST., Jamaica, Long Island.
N. Y.
Evening star., 1958-07-06
MELPMEn

PORTER, colonsdi must have valid
y g drivers permit and BE- cN-
pcflenced In automobile Appear
anee rec0nditloninH. Excellent sal.
ery and more than usual company
benefits Apply Mr. elattery, OIL.
$4,000, BETHESDA MOTORS,
a1O2 KILLER ave. Bethesda, Nd.
PnEssMAN. for letter press shop
In Va must have exper. on cyl-
lndef and lob presses. Good pay,
life and disqualification insuran.ee
Opportunity for Advancement. RE-
PRESSERS WOOL
We have several opening for ex-
peifienced wool pressers desiklng
ifcm nsus o sES p ~ .ns q sSeplns p endas eSslas
throush Friday. Excellent pay. best
yorklne conditions. Apply Mr..
ARISTO CLEANERS
1895 South Capitol ST.
PRINTING
Oppor. for alert young man, with
good attitude and interest. IN pro-
duetion department Of progressive
kAAAtlAA w. ttAtl nlAooA btuoNltNi
shop desirable. Reply 70 BOX AT.
Star giving age, educational back
ground. exper. and salary expected
Professional Statesmen
7 want 70 talk 10 several men
who have had experience IN the
folloWipg fields: Used cars, land
sales, treezer men, vacuum cleaner
and encyclopedia salesmen. II you
can, sell z. specially and want 10
work long hours, Saturdays and/or
ssi MR afS LiT ma1s soe 81 1 Teal snSeeSS SSnesS
Monday or Tuesday for an inter
PIT. CLK.-TRP., 1928; a nm
POTOMAC EMrL., 1884 Wilson
blvd. Arl IA, $4,000.
REAL ESTATE SALESMAN, exner
oualined man, Earnings should
averaee $4,000 year or more,
Full cooperation. TU. 2-70O0.
REAL ESTATE OPPORTUNITY
Wanted. g ambitious men lust out
business. Potential income 81
ffTT y oGo - 80 NeA
doRiN q BLANKRN
4l3 Kennedy 81. NV.
REAL ESTATE statesmen
Pull o. part time. age immaterisl,
for development and brokerage
work. Exper. not q necessity, We
train you and qualify you for 4
license Better-than-average sal
ary or earn extra money while
training. Draws discussed.
MAURICE KAY REALTY
WI. 6.7402; Ewes. 10. s-s2Oe
REAL ESTATE
SALESMAN
IF you ARE WORKING FULL
TINE NOW AND DOING GOOD
BUT WANT TO DO BETTER. CAII
MR.. KIRK, PEARSON PROPER
TIES. INC, IA. $4,000.
Real Estate Statesmen (25
Active once requires fuli-time
men with or without experience
Free training. Adding z new sub
divisions In GOOD locations at low
prices. Top commissions, draw con-
sslidersc; slasSsx Call Mr.. PiVsr after Q am.
+. N. LERNER g. co.
Y-rr a axAA
Evening star., 1958-07-06
HELP-MEM

sALEsMEN - outstanding oppog.
tunity n Investment 1ecuritiei
neld' sales experience not neees-
nary, training. qualifications A.
regiateTed representative provided
Sell o. write. ln..ykeIM.k..ls.I
1899 Connecticut ave. NV. DE-
--2pOu.
Statesmen
TRAVEL SALES COUNCILLOR
fisssP sasssE 'RsssI sssEirns ST. q s4lsco sss'
"a vANanrAepNPT pi11 epMP' coNsmrANrs
NC, suite. i6Ol. i45b q st NV
statesmen
INSURANCE eALEsA6EN WANT,
I'D, EXPERIENCE HELPFUL But
NOT NECESSARY. WILL TRAIN
apply RM. 3O2, DONOVAN BLDG,
10l N COLUMBUS ST. ALEX
ANDRIA, va $50 AN, TO /:
NOON.
statesmen
Executive type TO call on Govern.
ment bureaus, introducing the De
Jur Triumph all-electric typewriter
Only experienced men VIII be con.
sidereo. Protected territory, salary
or commission. plus bonus, plus al
company dement's. For interview
call Ma. 6-5604, between q am
and l2 noon Ask for Mr.. A. p
Cares. DeJuR ANSCO CORP.
Evening star., 1958-07-06
PRESSERS WOOL

We have several opening for ex-
nerienced wool presaers desiilng
extra work IN the eyenine, pressing
from $3.50 pm. to 0 pm, Monday
throueh Friday, Excellent pay. best
gerklne conditions. Apply Mr..
Evening star., 1958-07-06
SALES OPPORTUNITY

NATIONAL ORGANIZATION HAs
THIS HioHLY RATED BUsiNEIsI I
SERVICE FIRM WITH GREATEST
ACCEPTANCE AND SUCCESS WILL
HIRE AND TRAIN 3 MEN TC
EXECUTE AREA SALES PRO
GRAM. ADVANCEMENT IN l
DEPRESSION-PROOF INDUSTRY
AND HIGH WEEKLY DRAW
AGAINST COMMISSION, CON
STANT RENEWAL EARNINGS
SALES MANAGER, Elk. 3-5737
SERVICE STATION ATTENDANTS
must be exper. and have D. c
driv. permit. Top sal. and bonus
Apply WM: A. BARBER, ESSC
sTs' sERv. .v'c cTnxT9s ~ 9s.lSth ieth and Main'
SERVICE STATION shift managers
attendants. lube and wash men
also. 1st-class crane operators ant
road-serviee men. See Bill Mad
dox, 22nd and M SITS. NV, ASH
G. SMITH SERVICE CENTER.
SERVICE STATION MEN--Must bl
willing to work: good salary: D. C.
operators permit. No others need
AGO SERVICE STATION. goth ant
New York ave. NV.
SERVICE STATION attendant, ali.
around experience. Age 2B-35
JIM'S AMOCO SERVICE, 53rd pl
and Annapolis I'd, Bladensburg.
SERVICE STATION ATTENDANT.
Must have ESQ exper., local ref
erences. Steady employment. Ap-
ply Mon. FRANKLIN ESQ.,, 12tk
and Franklin sts, ne.
SHOE REPATRM1N, exDerIenee1
Evening star., 1958-07-06

Oppor. for alert young man, with
good attitude and interest. IN pro-
duction department Of progressive
printing co. High school gfaduate,
expef IN small letter press or onset
shop desirable. Reply TO Box AT,
star. givlnG age, educational back
ground. expef and salary expected
Evening star., 1958-07-06
MACHINISTS

Experienced lst-class ma
chinists capable Of doing
job with little assistance OF
supervision. interested in
model shop or experimental
work. Excellent opportunity
with growing concern in
Alexandria. 5-day, 40-houi
week. Sslary open.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1958-07-18

Imunists might be avoiding hos
tile demonstrations because the
attacks on Mr.. Nixon were
widely denounced in Latin
America.
Mr.. Mora originally planned
his radio speech last night but
the station cancelled 1t. Presi-
dent Mario Echandi then ar
ranged for q political friends
station 10 give the Red leader
air time. saying he wanted to
show his government was not
silencing anyone.
The Costa Rican Women's
Alliance. which anti-Commu-
nists call q Red front. issued
leaflets addressed to North
American women" denouncins
what were described as condi-
ltions in the United states. The