Show Ruling inq j on State Levy Duty Deductible I frO From 11 u. u Sa S. Tax t WASHINGTON ASHINGTON Nov 18 tV- tV P I Smokers can take a federal in income income in- in I come conic tax deduction for state ciga- ciga ret taxes paid in a n state which requires that e cae each a c Ii 11 p pac pack a c 1 k be stamped to show the amount of of the levy Willard I Thompson an Oklahoma Oklahoma Okla Okla- homa City cement finisher won a decision on this point from the theU theU theU U S. S tax court Friday Thompson who said he burns up 15 packs a week weel argued his own ca case c. c On other tax issues Thompson was not so successful He won a afew afew afew few lost more Thompsons Thompson's contest with the revenue bureau stemmed from his 1947 income tax return He had scorned the standard 10 deduction deduction deduction deduc deduc- tion which can be taken by any taxpayer without itemization In addition to claiming deductions deductions deductions deduc deduc- for or state taxes he listed such items as 66 for cost of work clothes and laundry for automobile expense and depreciation pre cia t lon and 1250 for breakage age of watch The bureau felt Thompson had overdone it billed him for a 6 tax deficiency Thompson took the claim to court Judge Richard L. L Disney approved approved approved ap ap- ap- ap proved a 39 deduction for fOt Ol Oklahoma Okla Okia- a- a homa tax The Time court disallowed the entire 75 laundry bill and all clothing costs except 1150 for overshoes and rubber boots and for cotton gloves Of 0 in automobile expenses expenses ex ex- the court allowed only 21 2150 O for tax License tag and drivers driver's deductions for repairs gas oil wax vax and grease insurance insurance insurance ance and S for depreciation tion lion were thrown out j The U S. S tax court ruling will mean a federal income tax deduction c ti on for Cor one one- one day a pa day ge-a-day smokers in Utah who pay paya a state stale levy y of per package a e. e |