OCR Text |
Show Flick Timetable Law in your life Friday Feb. 23 The Killing of Sister 3 hn. 48 min. George Straw Dogs a double feature The Killing of Sister George is a sensitive, darkly humorous look at an aging English actress (Beryl Reid) at the end of her rope. In Straw Dogs Dustin Hoffman moves with his English wife (Susan George) to a farmhouse outside a seemingly peaceful Cornish village. Their placid life is interrupted when they discover that the savagery and violence they sought to escape is about to engulf them. Trinity Is Stiff My Name with Terence Hill Saturday Feb. 24 1 hr. 41 min. G Brothers Trinity (Terence Hill) and Bambino (Bud Spencer) arrive at a village controlled by a crook named Parker. Hearing of the brothers amazing feats of gun and fist, Parker mistakes them for federal agents and bribes them to leave town. Trinity and Bambino accept the bribe and after leaving town discover a plot to sell a wagpn train of arms to Mexican revolutionaries. Parker, who is behind the plot, arrives at the local mission and a fight breaks out. Trinity and Bambino, with the aid of the mission monks, battle Parkers men while the Father Superior calls in the rangers. Sun. Matinee Feb. 25 Sun. The Little Ark with Theodore Bikel 1 hr. 41 min. G Mon. Doctor Zhivago 3 hrs. 7 min, with Omar Sharif PG Omar Sharif plays the doctor-pohivago, the sensitive man who can see qualities of right in both sides of the Russian Revolution and consequently never takes a firm stand himself. Geraldine Chaplin is Tonya, the heros selfless wife, while Julie Christie is Lara, the married woman who becomes the mistress of Zhivago and the great love of his life. Tom Courtenay is Pasha, husband of Lara and ardent revolutionist who turns his back on his family to become a Red general. Feb. 25-2- 6 et The Hero 1 hr. 37 min. with Richard Harris PG Richard Harris plays the role of an over-t- h soccer player who has befriended a old Israeli youth (Kim Burlfield). Kim, disregarding his fathers pleas and punishments, mak'ps up his mind to see his hero play his advertised last match and runs away from home. Harris, a likeable but unstanlb child-mawith a quick unthinking temper, finds himlf suddenly caught in the trap of age. At 40 he is getting' too old for soccer, but he has never really faced that reajity. Wednesday Feb. 28 ill hero-worshipi- a 10-ye- ar n, The Deseret Sampler, Friday, Feb. 23, 1973 Clip this TAX-SAVI- NG State Income Tax Liability The Federal government imposes a tax on the income of all U.S. citizens wherever they live arid on the income of all other persons residing within the U.S. This is, of course, the Federal income tax. In addition, a number of states (and some cities and counties) of the U.S., and the District of Columbia, impose a tax on the income of persons subject to their jurisdiction. MEMBERS OF THE Armed Forces of the United States are not excused or exempt from such state or local income taxes merely because they are on active duty, unless the law of the particular state or locality with which they are concerned so provides. As a general rule, the states that impose income taxes do so on two classes of persons: resident or domiciled in the (a) Those persons state at relevant times during the tax year regardless of the sources of their income; and (b) Persons not resident in the state but deriving income from sources within the GUIDE to itemized deductions chart showing most of the principal itemized deductions which may save you tax dollars on your 1972 return. The chart is designed for the average householder, and you're likely to find a number of deductions that fit your situation. Just a glance will show what you can claim, what you'll need to support your deduction, where you can claim it on the income tax return, and what the probable IRS position will be. Tax tip: After you've figured your maximum itemized deductions, compare your total with the allowable standard deduction Heres an w (IS percent of your income, up to $2,000), or low income allowance ($1,300). That way, youll get a dear picture of which method gives you the best tax break. Tax tip: If you decide not to itemize, don't overlook tax savers such as sick pay, moving expenses, and certain employee business expenses you can claim whether you itemize deductions or not. Tax tip: If you have your own business or your deductions qre unusually large or complex, seek competent tax advice from your lawyer or accountant, or a reputable tax service. state. THE DIFFERENCE between residence and domicile that residence means living or being present in a particular locality, but domicile means living in that locality with intent to make it a fixed and permanent home. A serviceman does not lose nis domicile in his home state merely because he is temporarily away from the state pursuant to military orders. If this general rule were literally applied, a person in the Armed Forces could be liable for income tax to two or more states - first, to the state in which he is a legal resident (domicile), and second, to the state in which he is stationed and is thus deriving his income. If this general rule were literally applied, a person in the Armed Forces could be liable for income tax to two or more states - first, to the state in which he is a legal resident (domocile), and second, to the state in which he is stationed and is thus deriving his income. MANY PERSONS maintaining, a residence in one state but working in another are subject to this double taxation. However, with respect to service pay from the Armed Forces, the Soldiers and Sailors Civil Relief Act provides service personnel with relief from this double is taxation. The Act provides, substantially, that a member of the Armed Forces who is legally resident (domiciled) in one state but is living in another solely by reason of military orders, is not liable to the second state for income taxes with respect to his service pay. This law does not exempt retired pay, the separate income of a spouse or other member of the service members family, nor does it cover the income of service personnel derived from y employment, businesses, investments, rents, bank deposits and other sources. IN THE PAST, many persons were able to avoid payment of taxes due to the states because the courts of one state refused to entertain suits for the collection of taxes due to another state. However, statutes have now been enated in most states requiring their courts to recognize and enforce, on a reciprocol basis, the liability for taxes imposed by another state. Under these statutes, any state or political subdivision has the7 right to sue in the courts of another state to recover any tax which may be owing to it when a like right is accorded by the state bringing suit to the one whose courts are used. AS THE STATES have become increasingly hard pressed for funds, so have they become increasingly aggressive in the collection of taxes owed. Military personnel should not rely either on widespread exemptions from state tax liability permitted during periods of wartime or on the absence of prior attempts by the states to collect taxes off-dut- 1 hr. 34 min. Trick Baby with Kiel Martin R Two black con artists, Kiel Martin and Mel Stewart, con a shady Italian buyer into parting with $10,000 for a cache of fake diamonds. When die elderly Italian discovers the fake diamonds and dies of a heart attack, the mans revengeful relatives employ killers to dispose of Martin and Friday March 2 Stewart. Torn! Tora! Tora! 2 hrs. 24 min. with Martin Balsamr"1' Gv Tora! Toral Tora! in Japanese means Tiger! Tiger! Tiger! This was the code signal flashed by LtCmdr. Mitsuo Fuchida back to the Japanese carrier Akagi to signify his attack squadron had achieved complete surprise in the strike against Pearl Harbor. Telling the story from both sides as it occurred, the movie traces the events which catapulted America into World War II. Saturday March 3 . - r The Life and Times of 2 hrs. PG Judge Roy Bean In the role of the legendary Hanging Judge Roy dispenser of wesBean, Paul Newman is a tern justice. Newmans activities include gunning down outlaws, arguing with a stubborn grizzly bear, revealing his affections for the unattainable Laly Langtry (Ava Gardner) and at the age of seventy tangling with tommy-gu- n gangsters. Jacqueline Bisset and other guest stars appear in this John Huston epic saga. Sun.-Mo- n. Mar. 4--5 ed Wednesday March 7 Prime Cut with Gene Hackman 1 R 4. 4. 1 hr. 40 min. Rage PG with George C. Scott A deadly strain of nerve gas has accidentally been sprayed by a Utah Army testing center helicopter. The gas drifts over tough, but not overly intelligent farmer, George C. Scott and his young son. Rushed to the hospital, the boy goes into convulsions and dies. When Scott finds out aliout his son, he picks up a gun and all the explosives he can find and goes on a rampage of revenge. AND EXCLUSIONS -- 2) Friday March 9 ADJUSTMENTS Personnel of the Armed Forces should be aware of the requirements of Bureau of the Budget Circular A 38. Under paragraph six of that document as implemented by the Department of Defense, each member was required to execute a new W-Though this form was designed to show the number of exemptions claimed by a taxpayer, it was utilized in this context to obtain a declaration of legal residence of each and every service member. Presently a statement of s is sent by the service to the state indicat(Form W-ed by the member on the Form 1V-IN THE EVENT no W--4 indicating a legal residence appears in a members record, the statement of earnings is required to be sent to the state wherein the wages are eam-ing- hr. 35 min. drama about gangland rivalry This is a hard-hittin-g and violence in America today. Lee Marvin, as a Chicago mob chieftain, tries to move into Hackmans territory in Kansas City. Thus ensues the battle between Marvin and Hackman for the prime cut of illicit business. OTHER DEDUCTIONS, due. FOR earned. Further, such devises as comparing automobile registrations and voters rolls with tax returns received are used to discover delinquent taxpayers. Collections of accumulated tax liability may cause sidwtantial hardship, that regular prompt periodic payment may avoid. And present voluntary remittance of current taxes will often induce state tax authorities, cm a case by case baas, to waive penalties, interest, or even the taxes themselves, on unpaid accounts from prior years. ALTHOUGH THE statutes of limitation on collection of unpaid taxes are generally rather short (between three and six years) they do not run if no tax return at all has been filed. They run from the date of filing only. They MEMBERS OF THE ARMED FORCES are also inapplicable in cases of fraudulent failure to file or pay taxes. As increasing numbers of wives of servicemen obtain employment on or near liases at which their husbands are stationed, it is important to note that such wives may often become taxpayers of the states in which they are temporarily residing with their husl lands, although their servicemen- husbands will not lie so considered. Some states have taken the position that such working wives, if they have been within the state for a prescribed numlier of months, become residents" for tax purposes, even though their husbands, by virtue of the Soldiers and Sailors Civil Relief Act, are not residents. OTHER STATES have ruled that such wives retain the residence of their husbands and are taxable as nonresidents deriving income from within the state. In either case, such wives generally cannot file joint returns with husbands whose income is not subject to the states tax or take exemptions based on the fact of their married status. Thus, if a serviceman and his wife are legal residents of New York but are living at Fort Belvoir, Virginia, while he is stationed at that post, if he has no income other than his service pay, he Is exempt from Virginia tax. If his wife works at the PX, however, she will lie considered a resident of Virginia and should file an individual Virginia tax return. She may also lie required to file a New York tax return (as would her husliaiid on his income), but could credit the tax paid to Virginia against her New York income tax; A NUMBER OF states require their taxpayers to file Declarations of Estimated Tax. Persons, resident in states having a withholding system similar to that of the I Federal government, but whose income is not subject to withholding at the source, must usually file such declara- tl0nSThis is of particular importance to personnel in the NOT be withheld at military, since their service pay may of the source for the purpose paying state income taxes. does not apply to civilian law Federal of (This provision or to any pay of Federal of the government, employees military personnel' other than service pay.) It should be obvious then that an individuals obligation to pay state taxes is just as real and valid as any other legal obligation. THE BENEFITS derived from timely compliance with applicable state tax laws can be substantial. The serviceman will find no difficulty in placing his qualified children in state supported institutions of higher learning at resident rates. In like manner, availability of state services provided for disabled or incompetent persons is generally predicted on domiciliary status. One of the strongest evidences of domicile is payment of state income taxes. We strongly suggest that since many cities and counties within the various states are imposing city or county income taxes, that all military personnel inquire from the various cities and counties to ascertain if their respective city or county has an income tax. More than 50 of the states have some provisions for either total exemption, partial exemption, combat zone and-o- r MIAPW exclusions of military pay from taxation. Therefore, each individual should consult the provisions of his particular state for specific exclusions, if any. This column is prepared by the Office of the Staff advise. Judge Advocate and is intended to inform, not tax-payi- |