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i THE EVENING STAR, WASHINGTON, POINTS IN U. S. INCOME RETURNS |5of arashtcr o assistanes in. there MADE PLAIN FOR THE TAXPAYER business or trade may be claimed as a deduction. The answer is “no,” unless | the minor has been emancipated by “Ordinary and necessary expenses’ in the conduct of a business are de- ductible from gross income in making PACKERS EVENEW PLANOF UNLOADIN his parents. —_—— San Diego fishermen recently land- ed in their nets a female of the species called the ‘basking shark of which only six are known to have been taken in the whole history of a necessary expense. No deduction may be made, however, if the automo- bile is used solely for the pleasure or convenience of the taxpaper or his an income-tax return for the year|family. be ken in_the whole n i : - e world’'s fishin, industry. Armour and Swift File — “:&hn constitutes ordinary and nec- operating iy farm ana a“&‘t’".‘!g; © = . er Method of Disposing essary expenses, however, s @ qucs- e mor i s comgeeatonIpaIatto tion that puzzles many Py ivea | each allowable as a deduction?” EADERS of THE WASH. ; B Inquirtes f internal revenue | Unauestionably as to the amount INGTON STAR visiting , of Holdings. y the burean of oo rearding |Paid the man, but a line must be London are Invited to make fromigavtoniobi o4 o drawn as to the amount use of THE WASHINGTON purchase and upkeep of such vehicles STAR Office and Reading Room at 16 Regent street, London S. W., within a stone’s throw of e . If her time is and allowable deductions therefor. | & 0 : The purchase price of ar ““‘“""‘"“"'Iduclm I B onior everithougli the r is used wholly or butter, che the care of milk ca partly in the business of the taxpay g 4 is not a deductible item because it re resents a capital investment. If an|f automobile, such as a motor truck. is used exclusively for business purposes the cost of gasoline, repairs and oper- , Armour & Co. and Swift & Co. yes- ferday filed in the District Supreme Court a new plan for the disposition of their holdings in stockyards, stock- yard terminals and market newspapers, wnder an order of Justice Stafford of fhe District Supreme Court giving them until today to file a plan ac- eeptable to the Department of Justice and conformable with the opimion of the court. The methods of disposal are similar and provide for the pro- : posed sale of all certificates of stock in yards, excepting ‘the stockyard at Jersey City, N. J. As to this property the companies ask for an extension of The new plan provides for the ap- pointment by the companies, with the wval of the court, of sales agents at each of the places where the prop- erties are located, with power to sell the stock of the packers, either for cash or on time among live stock pro- ducers, stockholders in the companies other than the packing interests, com- mon carriers handling traffic to the yards and the investing public in the . vicinity, preference being given in the order named to prospective purchasers. These sales agents are to report to the court all offers of sales quarterly or When requested by the Attorney Gen. e able for reference, rangements can be made for the recen'lon ana forwarding of mall, advice obtained on all matters of travel, and where American visitors in London may be traced through the Reg- Istration Department conducted by our London Office. urnished g for their room an allowable dedu. expense. one-half the time or one-third of th time for business purposes, the same fractional part of the cost of repairs, gasoline and upkeep may be taken as on can be claim- household, being a personal or living ed, this expense. 5 A frequent inquiry from business ral. Justice Stafford is requested to ap- point three trustees to hold and vote ‘the stock and to keep advised of the sales being made by the sales agents. These trustees are to be paid a salary of $5,000 each annually, and expenses to be borne by the packers. They are to be discharged when the complete divestment of the holdings by the packers has been accomplished. Regarding the Jersey City vards, the * companies say they have been nego- tlating with the Pennsylvania rail- Foad, but that corporation has declined to buy. Because of this condition they request an extension of time for filing a plan as to thi rd until June 1. In the interval they expect to sell to_the other stoc..holders, bat if this #cheme fails the court is asked to let the companies have until February 12, 1923, to rid themselves of the prop- erty. FAVORS RECEIVERSHIP FOR THE W. R. & E. CO. * George A. Ward Suggests It as Pre- ferred to Merger of the Lo- cal Railways. Recefvership for the Washington Railway and Electric Company was proposed by George A. Ward, counsel for the reclamation service, before a Joint meeting of the departments of education and civics of the District Federation of Women's Clubs, held at the New Ebbitt Hotel last night. Receivership and the auctioneer’s * block were.held by Mr. Ward to be “the only solution of the Washington Railway and Electric Company,” which he declared to have earned 9 per cent on its investment last year. Mr. Ward arraigned the railroad bitterly, tracing the history back to its beginnings. His address was pro. tracted, and John B. Colpoys of the Central Labor Union, who was to have taken up the question of suf- frage for the District, was forced to ve. Discussion of his subject was postponed until a later meeting. Mr. Ward paid his compliments to : the gas, electric and telephone com- panies, giving the latter a campara- tively clean “bill of health.” Mrs. Howard L. Hodgkins, president of the federation, presided for Miss Blizabeth Reiss, chairman of the de- ment of education, with Mrs. Mary . Johnson, chairman of the depart- ment of civics. Mrs. E. A. Tibbitts, president of the Excelsior Literary Club, told of the work of that organi- zation, apd Mrs. Don P. Blaine of the . U, made a brief address. McADOO AIDING MEXICO. . Former ‘Secretary Takes Charge of Reorganizing National Resources. EL PASO, Tex., February 8.—Former tary of the Treasury W. G. Mec- Adoo is in Mexico for the purpose of . taking charge of the reorganization and imnmcflnn of the national resources OMBINE the health and good spirits of outdoor sports for chil- dren with the safety and cleanliness of Dr. Lyon’s. Besides cleaning thor- oughly, it has the further advantages of over fifty years’ tested servicg and —contains no drugs. Appreciation of these facts is shown by our steadilv increasing sales. Dr:Lyon's CPowoer j - Cream Approved by the best dental aushorities for over fifty years. 1. W. LYON & SONS, Inc., 530 W. 27th St., New York of Mexico, according to an announce- ment by Lio Antopjo Campansuno, who represented “the Mexican minister of eommunications &t the convention of the confederated Mexican chambers of eommerce, which closed its sessions . Campansuno added that it was intention of the Mexican govern- as soon as the railroad system Bad been rehabilitated, to return the #0sds to their owners. Excellent Tone Arthur Jordan Piano Co. 13th and G Sts. Pimply? Well, Don’t Be People Notice It. Drive Them Of With Dr. Edwards’ " Olive Tablets n pi:.nl:lyl face Yfill not embarrass you m onger if you a pack- age of Dr. Edwards’ 0“52: ‘Tablets. The skin should begin to clear after you have taken the tablets a few mights. Cleanse the blood, bowels and Gver with Dr. Edwards’ Olive Tab- fets, the successful substitute for calomel; there’s no sickness or pain after taking them. Dr. Edwards’ Olive Tablets do that which calomel does, and just as effectively, but their action is gentle and safe instead of severe and irritating. No one who takes Olive Tablets is ever cursed with a “dark brown taste,” a bad breath, a dull, listless, *“no feeling, constipation, torpid liver, bad disposition or pimply face. Olive Tablets are a purely vege- table compound mixed with olive oil; you will know them by their olive color. 5 Dr. Edwards spent years among tients afflicted with liver and owel complaints, and Olive Tablets are the immensely effective result. ;‘:kch one or two bnid‘x;tly for ‘;:veek. e how you and Jook. 15¢ and e, - BLAKS ARISTOCRATIC ’ . C., TUESDAY, FEBRUARY 8, 192f. The Hecht Co. Seventh at F $27.50 Sale of women’s Heatherspun spring suits 515 THERSPUN is a worsted jersey that will not muss or wrinkle. If Heatherspun gets wet, no matter. It is the ideal year-round suit, and we offer it in some twenty different styles. Solid colors, delightful heather mixtures; all sizes, (Women's shop, eecond floor.) Women’s KNOX spring sailors Just arrived, and trim and smart as you expect Knox hats to be. Regulation, roll brim and tricorne effects, introducing: —split chip —rough straws —lisere —milan These straws alone and in combination, fashioned, as only Knox hats are fash- joned, into tailored styles that are the acme of well grooming and smartness. (Enox hat shop, second floor.) Little boys’ corduroy suits $2.45 Suits are made of a fine quality velvet corduroy in the approved middy and Norfolk style. Coats full lined. Brown, blue, green and gray shades. Sizes 2 to 5. (Boys' shop, third fioor.) Girls’ $2.50 to $3.95 dresses $1.50 Dresses of the better sort—high class in mak- ing, individual in treat- ment. Developed in fast color ginghams and chambrays— fla:ds, stripes, checks, etc— for girls of 6 to 14. (Giis® shop, thind fieord Seventh at F We hold no post-mortems on 1920 clothes prices; no, not even to glorify the clothes in this sale. For 1920 with its prices are history; 1921 brings a new deal, and in this new deal we believe we hold all the ACES For nowhere else in Washington can you get Society Brand / 'Suits & Overcoats _$ 37.50 Suits and overcoats at each price, with sizes and styles for every one / Women’s riding No more Manhattan shirts habits reduced at half price after Feb. 12 _ Were Now $50 and $55, $39.50 The half prices were made Manhattan shirts are worth $63 and $67, $49.50 solely to help retailers liqui- much more, and they’ll bring $85 and $100, $55.00 date stocks and get ready for- their right prices after Feb. All strictly tailored of fine this new readjustment period. 12. Up to then choose at half. gabardines, tweeds, Meltons and cashmeres. Paddock and semi-paddock styles with or without belts. In gray, ox- ford, brown, shepherd checks, mixtures and homespun, (London eports shop. First foor, messanine) Complete stocks here—fresh assortments—all sizes. (Mea's shop, first fioor.) Sale: women’s $8 to $12 high and low shoes, #4-% A maker's surplus Our own stock N each case broken assortments account for the break in price. Low shoes include —mat kid oxfords and slip- pers, brown kid or suede one-eyelet ties, patent or black kid opera pumps, with French and baby Louis heels. 5,000 double disc phonograph records at l 9C 6 records—12 seleceions$1 ANOTHER sale of those records that took the town by storm some weeks ago. First quality, double disc records with choice of many titles— orchestral, vocal, dance music, etc. 7- inch size—all brand new. High shoes include —black kid —brown suede —blue kid —blue suede ~—tan kid ~brown calf 5,000,000 phonograph NEEDLES—half price TANDARD needles—best American make— will play any lateral cut record. We think so much of the makers (though we can’t mention names) that we have taken on 5,000,000 needles. Out they go thus— with high and low heels Not all sizes in every style, but every one can be?ittefll. (Women’s shoes, first floor.) Kiddies’sweater sets, $5.95 earlier in season they were $1295 and $15 Sets consist of sweater, leggins, toque and mittens. Knitted in plain stitch, link and link stitch. Sailor collar and button-to-the-neck styles. Solid colors and com- binations. Sizes 1 to 5 years. (Tots® shop, third floor.) C for 10c packages containing 100 needles 13 pkgs., 50c 27 pkgs., $1 (Phonographs, second floor.) 6 pkgs., 25¢ Prices drop $50 to $100 on every piano and player These new prices meet every reduction advanced so far by the factory, and indeed anticipate some not yet made. Best of all We’ve gone through our stock and marked every instrument down to the new low prices that will prevail in 1921 delivers any instrument to your home— payments to start a month later You-have choice of all these instruments— —The Hardman —~The Harrington The Hardman is the official piano of the Metropolitan Opera Co. and of musical institutions throughout the countrty. The Hardman is the favorite piano of Caruso and Tetrazzini and other noted artists: APiazos, fourts Seor) —Behr Bros. —The Hecht Co. Clearance of all used pianos Al these are now repriced, the new figures starting at $125. Any delivered upon first payment of $10, . [ ) AL SR 5 AL KSR - JE. L% T | el | \ TIEEEEYTETIISLIESSREER w BT Haesessess