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THE EVENING STAR, WASHINGTON, D ¢, THURSDAY, JANUARY 22, 1042, s B--9 they would be entitled to a personal exemption of $1,500 in a joint return on form 1040 for the calendar year 1941, which amount is seven-twelfths of $750 for the husband while single, plus seven-twelfths of $750 for the wife while single, plus five-twelfths of $1,500 for the period during which they were married. If during the year 1941 the husband or the wife had the status of the head of a fam- ily prior to their marriage, he or she would be entitled to his or her pro rata share of the personal ex- to more than half a month, in which | emption of $1,500 allowed the head case it is considered a month. of family for the period prior to their For example, if a single man and | marriage instead of that allowed a a single woman were married on single person, For the period of Your Income Tax— No. 18—Exemptions Allowed Couples Married During Taxable Year ‘The credit for dependents as well as the personal exemption is re- quired to be prorated where a change of status occurs during the taxable year, except where the taxpayer is eligible and elects to compute the tax at the optional rates with the use of the simplified Form 1040A ard these credits are allowable not ‘The proration is to be made in ac- cordance with the number of months the taxpayer occupied each status, and fractional part of a month is to be disregarded unless it amounts only for the purpose of computing the normal tax, but also the surtax. R Jme NEWER 1214-20 F-Street July 20, 1941, and lived togetherlthelr marriage any exemption ‘to during the remainder of the year which either might be entitled as * U. S. Defense Stamps and Bonds on sale here! Have you seen them? $4975 and $5975 Coats —Women’s, Misses', Juniors’] Fabrics 100% wool—trimmed with Silver Fox, Persian Lamb, Fisher-dyed-Fitch, dyed Black Fox, dved Kit Fox, dyed Skunk, Blended Mink, Sable-dyed Squirrel, $3 9.75 (Plus 10% Federal Taz) * Fitted and box coats, plenty of black coats, with smart collars, “bump” and loop designs, e fur border and fur collar models with Kit Fox And if you wish color, here’s brown, green, blue and grey! Youthful Misses, Juniors, sizes 11 to 20. Women's sizes 36 to 44, 3572 to 43, bow colior of Persion Lomb en this black coot of 100% wool. For women $39.75 Jellett's—Coat Shops, Third Floor JUNIORS’, tapestry woolen dress, models, monotone wool tailored models, r, fitted; some with rayon velvet collars, rayon velvet yokes. Black, brown, Sizes 9 to 17 ond 10 to 18. Clearance— - $2.25 uAp Tb $ Gloves—$2 —Tailored, dressy, to 8-button length Evening Gloves! Black, whlle, brown, and Ingh shades. Wanted leathers < For Frances (Plus 197 A new beauty aid yo sungest and pr ing-up ond revel in the spruce, reso Samples, some discontinued models . . . “Keep *em Flying! the throatline— Neck-Tone $3-SO the head of & family would be merged in the joint personal exemp- tion. The joint personal exemption allowable in the case of & couple who were married and living together during the entire year may not ex- ceed $1,500. If a child under 18 years of age reaches the age of 18 years during the taxable year the credit of $400 is required tc be prorated in the same manner as the perspnal exemp- tion. For example, should the child’s 18th birthday fall on June 30, the parent would be entitled to claim $200 credit for the dependent child— that is, one-half of $400. The same | rule applies to other dependents * ” $25 and $29.75 Furless Winter Coats <y black coats, fitted and box monotone stripe and fleecy wool Denney Jar and brush Federal Taz) to when you wont m feel ond look it twenty minutes before Eotieire el ng it will give you. Jellett's—Toiletries, Street Floor Choice-—or why not both? 5195 Slips, Gowns 169 Royoh Satin Slips —tea rose, white, sizes 32 to 40 T ailored—4-gore bias cut Lace top-bodice—loce hem 4-gore bias cut—loce top ond bottom. Rayon taffeta—pleated ruffle hem; royal, wine, green; sizes 32 to 44. styles wit where a change of status occurs during the taxable year. 1f the tax is computed at the op- tional rates with the use of the simplified form 1040A the taxpayer’s status on the last day of the taxable ‘year governs the determination of whether a person is living with hus- band or wife, is the head of a family or is a dependent. Mozart Music Scheduled The northeastern branch of the Public Library, Maryland avenue and Seventh street N.E.,, will spon- sor a Mozart program of phonograph music at 7:30 p.m. tomorrow. ~ sleeves smart detailing lue, brown ens, b | I Assistant Chief of Staff Fallrs = ylifs asia A. Hollander Blended Mink or Sable Northern Flank Muskrat 3165 (Plus 107 Federal Tazx) Reqularly $195 The light, supple flank skins drape richly to the full swagger silhouette, the smooth shoulder line and loose Quite an unusual selection of styles for misses and juniors. Dyed Black Persian Lamb Paw Coats—$125 (Plus 10% Regularly $175 A dressy go-with-everything fur of thickly curled glossy pelts, choice of fitted or swagger models, for misses—I10 to 20, women—38 to 44. Convenient payments may be arranged Jellett’s Daylight Fur Salon, Third Floor Stocking wardrobe Gen. Hilldring Appointed Appointment of Brig. Gen. John H. Hilldring, 46, one of the youngest general officers of the Army, as as- sistant calef of staff imv charge of personnel was announced late yes- terday at the War Department. He succeeds Brig. Gen. Wade H. Haislip, who has been given a tactical command. No other details were announced. | Gen. Hilldring, & native of New Rochelle, N. Y., entered the Army as action near Jaulgonne, France. He holds the Distinguished Service Gen. Hilldring was made a briga- dier only last Monday. He has been serving as executive officer under Gen. Halislip, whom he succeeds. Gen. Haislip, who now becomes a line commander, is a native of Woodstock, Va., and & graduate of West Point. He was a lietitenant colonel in the World War ‘and cited in Army orders for distinguished :‘ervleeu during the St. Mihiel offen- ve. a lieutenant in the World War, dis- tinguishing himself for gallantry in ! Please Take Purchases with You and Help on the Tire Problem! “buy!” Federal Tax) by (OLD STRIPE Silk. dressy 3-thread c rayon foot. And serv ‘Gl" 4-1 top and foot, $1 (3 pairs $285) Cotton. sturdy yet smort sheer weight ot $1.15 (3 pairs hiffon weight with rayon top, silk-ond- read weight with soft cotton Fine, thin lisle, beautifully fashioned and light weight, $165 (3 poirs, $4.80) Silk or cotton. the famous Gold Stripe “no run starting above can Dpass the gold strive: or “famois’ Gold_BIrIpe stockings available siso “Jellefl's only” at our uptown shops, 1721 and 3409 Conn. rforms its service . . . old st Ave. Tearose W hite Black Slayer Starts Term Charles F. Scott, colored, 40, for- Juniors— Suit News, Two-tone Plaids > so softly blended they A suit that will rally sories, many seem occasions medium length; vent, side-s boned ond leather buttoned with skir flatter every figure Pastel woolens—dandelion, banana beige, strawberry, pale green, red, navy Plaids, Herringbone woolens Stoll. $22.95 and §25 Jellett's—Suit Shop, Third Floor Women, It's Wool, Soft and sheer and youthful! Only 395 You'll wear it at once for it light weight the lines have a dat Q=0 7er.ng Choose it in aqua, blue or rockteal, it off with a violet-flowered hat. Jellett's—Women’s Dress Shop, Second Floor mer messenger at the United States Court of Claims, today began serv- ing a 15-year-to-life-imprisonment sentence for the fatal shooting of Miss Thelma Blakey Mason, 27, col- ored, on November 20 in the 1800 block of Riggs place N.W., following sentence yesterday. Two topes of recruit blue, two tones of bei ige, colors to a rainbow to almost endless days of v ou'll need little e Choose other new suits with to melt into one! of ¢ !‘G‘ —blue, brown, go sizes ol R | hair hat are ever then Sizes 16) Rayon Crepe Gowns— tea rose, blue, white; sizes 32 to 38. Flower Printed—roses, osters, zin- nias, with plunging v neckline. $5 fo $7 50 Corsets 295 gnd $3% Nuback, Skintex, Dorothy Bickum and Jelleff Special. All these porticular favorites in rayon Darleen, “Lastex” yarn (rayon-and-cotton), and rayon brocades. Girdles 15 to 17" lengths, sizes 25 to 33; Foundations—34 tp 42 Oniyouufn 'l-mhflnw Jelleft's—Corset Shop, Second Floor 2 Girdles $ Knit of “Lastex”* Yarn Savings too good to miss: The models, flawless in fit, are discontinued ones from a fomous maker and ones you'll wear the year around. Regulation ond Pantie girdles. Lace paneled or all-over rayon 1 The flatterer is back, playing magic in minimizing hips; answering the call for dutiful fashions, giving you a basic dress, plus an all-occasion costume. Spring navy or black rayon crepe, a myriad of tucks, icing is white cotton pique. From our new collection of spring navy, gay, prints and little suit-dresses. Misses’ sizes, Jelletf's—Misses’ Dress Shop, Second Floor Solid Pastels—loce trimmed squore necklines, tailored v neck styles. Jelletf's—Street Floor (Not all colors in all styles satin, sizes 4 to 7. and sizes.) —Sorry, no mail or telephone orders—and please take small packages! *Reg. U. S. Pot. OFf. Jelletf's—Grey Shops, Second Floor ~ 4