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Show 'i The Paper That Dares To Take A Stand November By E. Edward Stephens .Sput-ia- l hi lie What new U.S. Tax Court decision is likely to start a nationwide run, by employes in and out of government service, to claim home and edit revenue rulings prior to publication.) Bodzin left' IRS in June 1970, after four years of service. In February 1971 lie took his case to the Tax Court. IRS lawyers shifted atground in a to tempt salvage Tiicy argued that the ruling means something other than what it says something other than what IRS lawyers had stated in prior court tilts. But they failed to impress the court. ; office business expense deductions in their federal income tax returns?" Stephen A. Bodzin v. Commissioner of Internal Revenue, decided Sept. 4. Although nearly all Tax Court cases are decided by a .tingle judge, 14 of the last-ditc- h 62-18- 16 judges voted on this one. Result: 10 to 4 for Bodzin. Surprise! Bodzin was working for the Internal Revenue Service when he claimed the deduction that "We likewise reject the rehabilitated version of this ruling." I sharply criticized in this column last June. It's 62-18- for part of the nr their deductions in court. Anyone who cant a I lord to fight has to pay I Va., apart- ment, on the ground that he was doing part of his work at home. IRS OFFICIALS reacted quickly. Bodzin's return was audited in August 1968 - only four months after its 62-18(- discriminates 1 against employes. IftS concedes that a person is entitled to a busiself-employ- Samuel B. ness expense deduction under Internal Revenue Code section 162 if regular work at home is appropriate and helpful" to his busi 0, 62-18- 0. TO BE DEDUCTIBLE, the code says Bodzin's home office expenses had to more. What can you do to stop it? See that your legislators, your state senators and representatives understand that you and your friends and neighbors will expect their complete dedication to their oath of office and the keeping of all legislation in line with our great inspired U.S. Constitution. The Editor YOU WOULDNT LIKE COMMUNISM If you dont like government wiretapping, burglarizing, maintaining surveillance, keeping dossier records of individuals, with enemy lists, and all the rest. And if youd shudder at the idea of the government using mental wards to confine those crazy enough to disagree with it, and passing concentration camp sentences and even mass exterminations to rid itself of those who are in disagreement; then you can For begin to understand why you should be these are all the regular and everyday practices of Communist regimes. Lakes Newest, Most Complete and Centrally Located FAMILY SURVIVAL CENTER 756 Phone: V FOOD STORAGE WATER PURIFIER We need more subscribers! O You and. your friends need the Utah Independent! O Send If at least $5.00 and - mm ( MSB Myor Sill Saisiriptlsai I Independent 0 , . Snrt. SdtlJte Chy. Ul M115 LIMITED 1 TIME ONLY , U.MI) (Sut.) (Zip Cad.) ILMII (F.ratl Numtmr And StraM) South Salt Lake City, Utah (Sutai IC.tyl (Fimi 262-58- 74 WI CARRY i; , v" l Nuntwr And StraM) dob' Ml Can Prit You r I MOvSlTl WIRING POWER -fg FOR QUOTATIONS- -i 298-371- 3J (Zip Codal Lat Numtar And StraM) (City) A MAINTENANCE MICH VOLTAGE 2TSySu!L0UST"Y (StM.) Firat HJU. T UAERflY INSURANCE (Zip Cod.) (LMtl (Mddl.l (C.tyl if ; Service 4MS MOttl TAUOI1VUI names. 10 names, you will receive at no extra cost a copy, of None Dare Call It Conspiracy (Cityl 211 East 3900 5 you send at least $10.00 and (Nimtar And StraM) CORPORATION 0 Minimum 5 Subscriptions Adckess Any Quantity DEHYDRATORS 4 Months for (Firati COINS ' 322-270- 0 Jp st. Silver and Gold South Main Salt Lake City, Utah (Just West of Sears) Name :: ! For Your Family Survival Needs. Visit Salt Sterretts deci- another group of Silken Cords to bind us down even monarch coin 0 were ordinary (not capital) in nature, and that they were "necessary" because they were "appropriate an0 helpful" in the conduct of his business his business of being a government lawyer. So theyre deductible, tlie court held. It's time for IRS to give If any change up on is needed, our in the law elected representatives on 'Capitol Hill can do the job. 1 10 Anti-Communi- t FAMILY SURVIVAL CENTER' & THE HERB SHOP miiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiimimmii Continued From Page neces-- ; 0 case was affirmed by the Second Circuit U.S. Court of Appeals at New York. Yet IRS clings to the ruling, lorcing employes to fight of revenue ruling issued in 1962. (One of Bod-in- s duties was to review "ordinary and The court found that they provide his own space and facilities for performance of his duties.' ed sion in the George H. Newi deduction went right out the window. Reason: The taxpayer was flying in the face 62-18- Upset sary" business expenses, says a wage earner gets no deduction at all unless he can prove that, as a condition of his employment, he's '.'required to 62-18- 0. due date. The home office 1975 ness. But up. shameful the way IRS has' Muck to tlie ruling, using it to cut taxpayers out of legitimate home office expense deductions despite the fact that it has been soundly denounced by the courts. In case after case, dating hack to 1966, the Tax Court lias turned thumbs down on And in 1970, Judge expenses of maintaining his 62-18- Jr. concluded: A. Dawson rent, utilities, and other Alexandria, 0. SPEAKING for the majority, Chief Judge Howard resulted in this resounding IRS defeat. He was hired in June 1966 as an attorney-advise- r in the IRS national olfice at Washington. In his tax return, he took a 1" deduction be COUNSEL FOR THE TAXPA YER Sur-Nrw- "Dear Counsel . The Utah Independent Page 11 1973 race at Home on nim 15, iFiratl 101 (Sim.) (Zip CwMi ILrat) ate $6. par Yaar) iftr 4r STOVES X V |