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Show 1 V THE SAN JUAN RECORD Thursday, February. ' Spouses at conventions 1 lri By Francis M. Lyman, CPA LYMAN & THOMPSON, CPAs Blanding, Utah If your spouse accompanies you on business trips and conventions, what can you deduct and how must it be sub- stantiated? As a general rule, expenses for your spouse are deductible only if it can be established that a legitimate business interest was served by your spouses presence. Incidental services by your spouse, such as typing notes and assisting in entertaining customers, are not sufficient to warrant a deduction. deduct expenses in connection with a convention, the rt a test which must be met: regulations provide 1) the meeting itself must be an ordinary and necessary business expense for the company; and 2) there must be scheduled activities such as meetings, seminars, product displays, etc. These programs must constitute the principal activity of the convention. If you are unable to deduct the expenses incurred by your spouse, you can, however, take the full cost of a single person If you rent or drive a car, you are entitled to the attending. full expense even if your spouse accompanies you. The single full fare for an airplane ticket and lodging are deductible even though the family plan may have allowed you a reduced To two-pa- price. you are traveling as an employee, your spouse could have an arrangement directly with your employer for special duties at these meetings for which her expenses would be reimbursed. The tax court and the Internal Revenue Service have hashed this ground over thorougly and anyone contemplating a sizeable reduction should review the tracks of those who walked before If them. 666 in Monticello. Mayor Keith Redd and Rick Terry, city manager, will contact the State Department of Transportation and request installation of a light. a preliminary re- Following port on proposed Monticello ressites ervoir by Western of Grand Inc. Engineering Junction, under contract to the Utah Department of Water Resources, council members authorized Robert Anderson, city attorney, to investigate land acquisition possibilities. Development board plans paper San Juan Development met last Tuesday, at the Board Edge of the Cedars Museum. Plans to complete a sixteen-pag- e The newspaper for the advertising county ware completed. The Blanding and Monticello Chambers of Commerce will be local business and contacting tourist people to abtain advertising for the photographic brochure which will be used to attract tourists to the county. The newspaper feature scenery, lodging, will business information and econinformation to interest omic newcomers and visitors. The Business and Industry Councils were formally combined into the San Juan County Business Council with Marsha Keele chairman. The Business Council has agreed to budget Get Ready SAN JUAN COUNTY For your first Fitness Salon for men and women $4,000 toward a joint effort with the Utah Division of Indian Affairs in a county labor market profile. Harold Lyman was selected to serve as committeeman for this effort. The Development Board is to working improve the countys image as a prospective place for new business and industry. The Business Council will be touring local industries to gain a broader picture of technology available in the county. The next meeting of the Business Council is for February 22, 10 a.m,, at the San Juan County Courthouse in Monticello. scheduled Councilman asks for ideas on streets projects by Carl Eisemann Stating in city council meeting last Wednesday that a thorough canvas will be made of city streets, Councilman Ron Sharp invited citizens to contact him on city special street related projects. canvas is being made in for determining preparation maintenance and improvement priorities, which must be submitted to the County Road Department by March 1 for street work in Monticello. The Chamber elects new officers by Carl Eisemann For a limited time, charter memberships are available at a 50 discount for both men and women TSOI Featuring: Progressive Resistance Equipment Luxurious Whirlpool Steam-Saun- a Aerobic Dance Classes Individualized Fitness Programs Nutritional Guidance Private Showers, lockers, vanity area Professional Staff. CALL NOW As this low low pre-openi- ng I filled. price will end as soon as our Phase Quota is 7-21- 21 Rick Terry, president, outlined the activities planned for the coming year and introduced Carl Eisemann, William Dubois and Dennis Jeffreys as new directors at the Monticello Chamber of Commerce Board of Directors meeting Tuesday. The Chamber will sponsor the Pioneer Days parade and coordinate activities for the annual celebration. A tentative date in April was set for the annual banquet with LaVell Edwards as guest speaker. The Chamber agreed to coordinate the advertising cam paign in the Monticello area for the planned publication this spring of a county recreation and tourist brochure newspaper. Black was elected Randy Chamber president for 1982. Bill Dubois will serve as vice president and Peggy Humphreys will be BODY SALON E N FOR MER 19$2 r Page ,yl Monticello seeks light at highways 163 and 666 by Carl Eisemann Excessive traffic, speed of traffic, confusion on the part of visitors and danger to pedestrians were cited by Monticello city council members as urgent reasons for a stop light at the intersection of Highway 163 and (A business deduction?) Jl, & WOM 56 East 2nd South Monticello, Utah secretary-treasure- r. study of United States food consumption patterns revealed significant amounts of calories coming from alcohol. The average American over 14 years old consumes 300 calories per day in alcohol. A 11 Mayor Redd pointed out that land acquisition was the first step of many that would be necessary before actual construction of a reservioir could begin. He mentioned pipe and power line transfer of water easements, rights and irrigation tie-in- The s. council is also awaiting a final report from Western Engineering. bill from the city dog catcher, Kevin Johnson, was questioned, as figures on the bill could not be reconciled with such data as dog pound occupancy, dogs destroyed and dogs returned by payment of fines. Mayor Redd requested that A the bill be clarified before being paid. Councilman Jack Young stated that the low water content of this snow, makes it imperative all collector systems be years that thoroughly cleaned. Councilman Helquist asked for help in developing long-ranplans for the city dump stating that animals were being placed in the dump in gross violation of State law, a problem Helquist will attempt to correct. Rob Adams appeared before the council to ask for clarification at his resion garbage pick-u- p dence, service which he pays for but does not receive. City Manager Terry is to let Adams know if his residence is, in reality, on a county road, thereby qualifying for pickup. ge In a discussion on city beautiCouncilman George fication, Rice appealed for cooperation of civic groups in developing and carrying-o- ut projects. Parti- cular emphasis was put on the need for citizens to develop civic pride. council will meet again February 24, March 10 and March 24. In April, the usual first and third Wednesday schedule will be The resumed. JACK RASMUSSEN Beloved husband, son, brother, grandson and uncle, Jack Lowell died of Hodgkins Rasmussen disease on February 3, 1982, in Salt Lake City, Utah. He was born June 11, 1948, in Salt Lake to Lowell H. Bud and Barbara Fraser Rasmussen. The first 12 years of his life were spent in Monticello where he attended Monticello Elementary and Monticello High School. In 1960 the family moved to Granger where Jack attended Valley Junior High. He graduated from Granger High School in 1966 after which he went to work for the Reynolds Construction Company. On August 23, 1974, he married Debra Vilart in Salt Lake City. He was an elder in the Church of Jesus Christ of latter-da- y Saints. He will be sorely missed by his wife, parents, grandparents, Mr. and Mrs. George L. Fraser, of Mrs. Jack Magna; sisters, Remels and Mrs. (Kathleen) Robert (Jill) Guest of Salt Lake Mrs. Warren (Patti) City Closterman and brother David F. Rasmussen, Monticello. Services were held Saturday, February 6, at noon at the Valley View Second Ward in Holladay. Internment was in Redwood Memorial Estates. |