| Show ' - ' '''''' Vd7 ' - ' irv'e ' 4i4 " '' '1:1-- -' -"' Ofri4441-41771"Vii'4-Vi'ø'Y'44- ""'4 " ' ''''4i" '1' " ''''''- ' '''nTTK771TWV40:11"CNI -7- '''' ' - - - 7-VVVI vr-- v W‘t 'FW Iv- - WWV v-- ?' - ' t -- - - ' - 811 - The Salt Lake Tribune Thursday May — ' 197 13 -- - - - - - -- - - -- 7 ' - ' ' ' ' ' ' -- — pert - s s Mines —Markets —Finance 0 '' - 9 'BIty'er's Mart But Home cl t SL Supervisor WinsBelm '' Walter Pinborough au Dan 's Food Town for pervisor Lake Salt stores City Prices of homes in Utah have increased from $500 to $1000 since last year and the Federal Housing Administration has raised appraisals ac- - t trz-- w a s ' 'le N ' ' z lit installation 4 ' ' -- was at the an 11 nual "clan 4 '' lb Mr night" festivi- ties of the or- - Pinhorough ganization at The Terrace 464 Investment "One of two things had to happen" he said "Prices were going to have to go up or building contractors were going to go broke" Mr Fullmer believes there are enough surplus homes in Utah for it to be considered a "buyer's market!' He said he doubts If prices will ever be lower than they are now '- r 61100 '' ' t : — t I ' k NIT4 1) i - 44f 4 t '' - -- 1Nia r Ill ?s ' ' A - - - ''' 0 z-'- ' th - -- ' - - '' - - ''' '4 eJrf - A 0 ''4 S ) k ' t 4 II - - - - 11111 '' ' ' '''' i ' ' 14 - 4 ' -- i - t ' ra:' ' 1 ' ' -- A '' N '' '''" IMFii''' ' 3 '''''' 1: i ' orti ' 0 k'' I t:'''kk'N ' it V r '''')s42‘ At r v ' :' ' ' t - i ' t' - ' ' ' ' - ) ' 2 - ' ' k : '' IJ - L i -- 1 0- - f - - ' 241 '- T1 '040 1144' t - ' - I 4 TrIr''' ' m — r ml ''i 4 r 1 fi 4 —rrf : b i rf--- i:- i 4A I - ' – - "1: ' ' -- : ' ' Turfbuilder and does two 4- ' - ' plucharn ' other rosette weeds ' Weeds fade away or Scotts will pay and Controls chickweed ground ivy clover knot I i weed and other vining weeds 5000 SQ FT 2 - i ' 4 P s : 4 IF YOU or-s- and tt''3' 4' ' 1 ' 7 ggyt ' :0 ' IN Z1 t I- - 4 ' ' ' ' n ittilk y ! s rm dip ' - ' ''' At - rl 1 - I L A ' 14 i ' f ' e i ‘'' ' - 1: ''‘ ' ' 3 I ' 1 ''- l ) IN I - --- d : '1' ' 4— ' i'''-- )' ' t i I - ti i ' ' ' i - li 1s-- 0 it 1 1 ' ''' ' f' ' - ' ' ' le - rM ' ' ' i : I ' " 4 ' : NA- - '‘'Ai-1- - ! - - Is ' ' ' ' ' ' ' v-- "'"'4 - 1 N 1 f' - t t' N 1 t - 4 2500 ' '1 r ' " - k siF '' 0'1 i os t 4 ' ' aildIK a tittL ' 4 ! ' - i r rAk: Nur ' T" No8scavilided"wpressLQ4 -- - Alsoc—cionatesred: — of ii a 3v 4 l oi' l'4-- - ' it a '''' Ne"3 00 th -t A ' ' ial Ime4 141111111Nromorlow of (lend tl June 1 RI -I el i 'VP E 111AiA L - 4''1 - 1 1"t ' lig - 28 ulit ' 7' 1 1 a : 3 wit elhAr— - 77 SAVE C I1 TTS ?mow- - : sido -- y Ik51:21 - 00 - 916 So Moto In Sit S t 4 ' ' - s s' !I n e e — ' t ' at r t - a 1 i 4-4- ' - El ' le i r 1 1 i t r r you'll ' : 1 1 E r 1 I 1 r i I i I 111 1 : i I 4 I 1 l ' IRS Can Appeal The decisions of the District Courts are appealable to the Courts of Appeal- - If you win in the Court of Claims your case can be considered completed– If you win in the District you may have to fight the case all over again on appeal — and lose per- - 7 ! haps farmer who had broken up his farm into small parcels and then sold them off was told by IRS that he would have to pay ordinary income tax on his gain He wanted to pay a capital gains tax which meant paying half as much tax He paid the additional tax and then sued in the US: Court of Claims for refund The hearing commissioner was satisfied that all the farm- er had done was to liquidate tlie investment he had in 'the farm Ile decided that the farmer was entitled to get A 3200tA 18 GROUP 1 1 of liaTn bd eL — Tax Court") 6tiothot :la bia 'V a I Woe n ' itAttloe illoorAlCOTImOANLINLOOD ad in I a - ' 4 b :- tax cases 4' I -- -- - ! i t K''''' - 416S kiverolato 0 t - wilt - 1 1 IN 1 r ' A MONTH REIGNI OUTLET ti 11 1 ids:It $10600 ssa903 st3900 t the DowN--- WAS t1 c: hat similar casest District Court judges have h the Internal oRettevnenaugereesedrywi et and required the taxpayers to pay ordinary Income tax on their gains on -- ow M IT ' ' r) a I 1 carnitaslomg '''''' '11'v" - ' oriel Shawn kJ ::lhif-Ko5N32:- ! '4"oi ) e9 ILI Model 2200 $ II""'P' - ch MEDI 41 -- 1 erriVF EN 4! 267-Sq-In- i: (i) i'lly C19 h j The advantages of taking a case to the US District Court so that a jury of local people '1 can decide the case is shown In the trial of a worker who t didn't belong to a striking t union but who was respecting the union's picket line The union paid strike benefits to him although he had never paid dues IRS said the benefits were income The worker reasoned that a local jury d''' would understand that the '' union had really made a gift 1 ' to him and his family So he )' sued for refund in the US District Court The jury's ver- - diet in this case was that the strike benefits and therefore not taxable ' The Court of Claims has a reputation for looking Into taxpayer claims carefully and are Its decisions fairly ! Su- to the US only appealable preme Court which hears few 2 T h e 'directors meeting comes in wake of the annual All meeting held Monday other ' principal officers Were 4- t 4 40 cents a share on the UPLL Mr Blundell iis a native of Salt Lake City and a thathematics graduate of the University of Utah He joined UP&L ih 1949 itt mm4 10 divi- - '' quarterly El 1 '' Dire ctors declared a ' reelected iC-0§11- r ' Ineet- - ing ' Admiral Pie 240r di- - Mr Blundell common 32 cents on its Series A - preferred 2912 cent's on its Series B preferred and 29 cents on its Series C preferred The dividends are payable July 1 to holders of reccird It NO iv E it ' i-i-i IV Ikottvt'S a - k i FOR : 7 t- - ' 2 I alit Ott ' ' ‘4 company during rectors ite r of president 4 I' was elected a vice the r 'A John anti ' 1 Noted as Income Wednesday - I ' amount involved is less than i $1500 Even if you win your i case you will have legal and t accounting bills to pay The ti result is that most taxpayers don't sue the government in those courts They go to the ( i Tax Court ' -- ilti RiChmrd es:Hireekeyomistl 11 - 1 ' a difficult time acting without a lawyer The taxpayer who is his own lawyer usually finds it easier to bring his case to the Tax Court If you need a lawyer you may find it hard to justify going to either the District Court or the Court of Claims if the - 1 1 Court of Claims øhrave 9 if anansThlokol Chemical Corp art deeart — Jerold BishoO Soot illustration A 41 i : met and agreed on all of t'"'P facts so the judge woulOn't have to listen to arguments as to what had happened but only as to how the case snould be treated for tax purposes Six weeks after the tilal the Judge ordered IRS yo refund the pianist $1300 twith' inter- est 3 In either the District Court - r - Before trial the US attotFney and the pianist's lavyer - Light Co & Nelson r 0 boo '' t osainit finecti lobs 01 114 trostoont:iltoomon r t - ' 4 prottcts such as gnibs ants chafers !Awn end e tog roof 3 i 1 WWII I t porootsalbt"L somill' 0411 I Doss Insoimod ow won yoga 1 f sits EACH k "'"'” rrilssitra t -s t3 CI t US 1 ' v E Agree on Facts Harry Blundell treasurer - and a director of Utah Power inyd rl n t'm U1111111 I) than best Hikes Aide Lists 4 Dividends brlOw ' SCL FT ''''' I 7 711 average In his Mr Raby But 03 ' ' Court' 110ecz DOUQ16 - $ ''''' - s i T k ') - I sad as ' fitt' '''''' r PLUS ' S v vino : - - - CalttitS 1 ' ' ''''' $ woods such as clover ground Ivy chcfottert I t f Provides full feeding Builder and does four extra jobs I Prevents crabgrass foxtait - -- -goosegrass 2 Clears out dandelion plant tain buckhorn etc 3 Controls chickweed clover ground Ivy oft 4 Prevents grub mole dam- age Controls ants --- - lawit till4 3 controls '" et PEAL4 ‘0'2'- 1 ' sittayrtouspualtiianStin°efiTlinaxg Booketts and Polders—two color Jerold Bishols full color Conrad Nelson Jerold Bishop and Burke Mattsson Cover &sign only Keith Montague end Annegret Bellingham Direct mall—one color Jerry Thomo- - son two color Keith Montague Sherry Thompson and John Bullock tultt Koga Jeanne color Keith Montague and John Bullock — Publications company catalog Richard Ballev McRay Jr Malt4sby o1'1115171reieith Shernitegue Sne4 Thompson ' ' Letterhead design — Ted Naoata t ' Trademarks—Ted Niigata of sale — calendar Conrad NPoint ke Larry Gaynard Harvey end Jercid Bi5e0C book locket Keith Montague in Industry gover — Conrad Nelson and Harvey Mohr Advertising tert — black and white Eileen Morrison and Jeanne Unclad Newspaper soveriting art — black and white Dick Shiba — one color Editorial illustration I Keith Montague and Sherry Thompon iluustration — Joel Ilan Direct mall Christmas cards — Ted pit our '' '' ' --'' - N- :D - '''' ' 1:' fd:ce idaednd EstitOnsi Unit—one color Keith Montague and Sherry ihomoson two color Warren and Phyllis Raiott Reynolds Loth foil color Keith Eddington end - —b '''' ' " : 4 i cfs' mr Cl - - ' : ' run I IF '''''"?1-- '' : e: -- vet - iy ill 1 Iv gella $ I - i' ‘ k ' :' '' - the procedure demands that you pay the tax and file a claim with IRS for refund before suing in either of the other two courts You must Wait six months before you can bring suit in either the US District Court or the US Court of Claims After the long wait you start the nestazinta Ad—one Coior Ted NaasClark smail piece Clair Lindgren Bronson end Jerry Thompson of (tin- ham Adverising 'woo Newspaper Ad—one coor Dick Shiba and Ted Nagai) 'man space Ted SherrY inomosort :86 PP - ' 4: c 4 '' s --- - 7 7 'z&:' ':''' '' '4 Y- - ' t r N3 FOR ' s c ' -- iv- ' ''' You don't have to pay the additional tax charged against you until your case has been ' Are ' 'iA ' File for Refund host iii show—tie Sherry Thompson al Bailey I Associates Montague Ted Negate of Ted N89111 Advertising 0 ': A' ' --- 2 clears out rosette weeds dandelion plantain buckhorn 'I - —-- N i PLUS - - :1 amemensinen010001""""""7 44 z - 4 V ' ' 4 s '1 ' - i'''r Jii: wilt Ill s 'i I' 1 '‘' I - k '''' - J ' ' ' :! ? Wogs( grass gretims 4 '' 4 ' I toots —4 - td ' t 1 - 1 suckhote - - 't 1 ' 7' ' iota - -7 : ‘ r ' ' k 1 — a- 0 ' '''- - town sod twol s'ittre — !It " -" 'A:' 1 TRIONIZECL SCOItS IS ISIIS I ' ' '1 'k - A 1' Revents grassy weeds suck crabgrass lostall goosegrass NIS '- I 4 i- '' c" q 1 i A A 4 '''--:-' It'' ' : ' ' -- t' ' ‘6 - k '1 4 ' - - -- - i II 9 I A lk ' woo 000004 I I looK if ' plantain arA out Ondalions clover 1 clows Itoomi net c wooed 2 Centrals ' Contains answers to 1I ' 1 torik - the most frequently t asked lawn gm —1 tions plus full color ' photos of common lawn weeds Tells bow to identify and contiol ' them Come in for your free copy - 10 itillito tity) ?' does for lawnowners li 0 00 feeds yoor r-- es-s- il!glit 111 ' An invaluable guide 1 - - Ucolt n lir--i- 1 ta irmoo 1 k 1 - 'Ll " - - 1 by the Utah Advertising Art- J ists Assn for the best corn- mercial art work by local art-ists during the past year San Francisco Artist and Art Directors Club choices were: EACII --- - i the windstorm losses to his expensive landscaping that they wouldn't let him deduct on his tax return He paid $4000 to remove broken trees clean up acres of debris and move shrubs An appraiser estimated the value of the property after the windstorm at about $1000 less than it had been before The pianist deducted $5000 on his tax return — $4000 for cleaning up and $1000 for the drop in the market value of his property IRS would allow him to deduct only $1000 The pianistcould have gone to the Tax Court without first paying the tax but he felt he'd rather explain his case to a local After he had paid judge $1300 additional tax he filed a claim for refund with IRS His lawyer filed suit for him in the US District Court k ' ' ! - - s d i-- ‘1-''- - Mays AREN'T ' 7::4 - Thus encouraged you pick up your bat to swing at the tax collector's curves You recollect how you tried to convince him that you were right was He wanadnts IRtShat IRS budge mwornoenyg tax You have decided 'to sue You can sue Internal Reve- nue Service in one of three courts — the Tax Court the Court or the US ' Court of Claims In Tax Court the judge comes to your re The gion from Washington District Court judge is local and is the only court where a tax case can be tried before a jury — a local jury The Court of Claims sends a hearing commissioner from Noshing ton when necessary r Clears out dandelon I 1 I full fertilizing of Gives 1"'''''''' - -- -- 4 taxpayer Willie season — silver bowls presented at a noon the Salt Lake Ad t Utah 1'' 3 vertising Club at Hotel Recipients were S Morgan Sorensen vice president and - 1 merchandise manager South East Furniture Co and Mdti rice Warshaw president of L Central Stores and Warshaw's Giant Foods fts The awards were presented John W Gallivan presi- by ' d e nt Newspaper Agency ! and publisher of The Tribune iCorp Lake noted that South East Furniture was first among all 11 1 advertisers in the nation in 1 the use of color advertise-- I ments Grand Central led in '' the retail drugs classification I 1 and Warshaw's was first ' among retail food advertisers - Nworzw'"'"g°P"'""""P''‘ - ' ' ) k ' Solider plus 2 for any reason whateve your sales slip to Scotts Marys oHle Ohio 43040 and they will sond a refund promptly ' ' Special awards were pre- sented 'Wednesday to two Salt Lake City in recognition of i ot color advertising Lake Tribune and 1prominent News t1' - iv better batting : '' 0 -- Nittwo 1 f 1 ' angry his hands shook when- ever he talked to IRS about j th0 the reluc- - k ' ' '' '1: wC' 1 i ' let 'i ''"4 ' da ' - court ' i: who stands up to the govern- ment has a - ':437 n filinrpgaesacwiistietyhst(!lutyheoeutcocougkurrrtittehtane imng knowledge that N AG Makes 4d-Alr(tr- 4 ' - ' i - '''1 A Ul 11nr''-'1-14' 4 k )ir'Trit7 t k i N '''' 14:) AA - ":4-- i4 Nk 't ''': w t1 It ' 4'":- 4 31 '1'1' 1 fel11 (4 1 4 :1 ''': SCOTTS l'EZOMISE: ' : 4 Wednesday at meeting of Salt Lake Advertising Club at the Hotel Utah ' '' - '1'-' - I ew - w i th :24 - i - °I144 '''' '''f W '''' - i'A ' : 1 4' : ' '1---: q A 4 1 ances make money You wait until a trial day is set IRS may back down from you at trial in an if your - back 44 ! " Ths7Sh'' -— ' : ' OM C '1- 4144-witAA4- t - -- ' I '4 '" ' 't - '''''' — ' ':ii4 14' iA - ':-'- ' it I i i i'‘ paper to mind to fight disallowed de- ductions you can stiffen Grand - )r r ' 1 A 5) 1 14 "- 4 - Y 4 N ic41$ t -- - itt4-1- ' 't IA It '4 t:4k- It ! 'R1 & tll ' ' 9 -- ' ! — ' ' g :': Al 0:4 '4- - ''"'""'4 1 ' S Morgan Sorensen left and Man- rice 1Varshaw with awards received - "7 Ot 4 ' N Is are trying you a demand for more taxes on f tant '1:k ' ' - - so While make : f'74 ti - - - - '''' 4 1 II ' f ' '' 4' I - — I OA P 4 4 4 !'' 1 ' ' -- 4 ' - ' - f ' di : ' ' A - - 4 '' ?i 'i( - t v ''''' oTivit oi r4 - 4 !! ( t:1 :040-'0-:o- 1 - 4181- - !: - I 1 s10 - ' ' ' ' 7 ' 1 1q'4t - '14- Ate:4 ' this fourth In a series of five article" on whit your rights ore in a tax fight and how to stend uo to internal ftevonue Sorvico oarsonnei Editors note: This ' I By William L Raby CPA 9'''k'! 0 il' just Sue—Here's Holy NI 1 11 ' L600'0Dowwwwieogwmoiwtoui s 4 - suit by 4 1 ' - ' 's N4--4- 4 li --- - 1 ' ' et- b 1 r ' - ' A 1 - t '' 'lj ) 4- - cx:r -- ( f ' '' 4 ' I ig' '' ' 'r ) ' 111 Tlié-IRS-thidTYöf- rz i f '' ' lot 1965-196- 6 ' ' - 15 --4- 1- Iv t - - :' beer-contr- — WASIIINGTON (AP) Plans for a Federal Power Commission hearing on a pro- posal by the Montana Power of Co toi n s creaC enalt imports will be d o gas made by attorneys here Sept Main He succeeds Henri Mori Magna who will continue as a member of the board It will be the second term for Mr Pinborough who also i in was president '10 ' i 1 ' it— 4liti) k 7"4 r tS 4 A Gas Supply hearing S i ' ' - - - - Bat Down a Tax Ctirveei '' 7111 tut ' program in cooperation with local lawmen to block by consumption under-ag- e buyers An education program to brief customers on the role of pi'ofit and costs A r'''' t' and ' programs: lti'! r A Grocers It I -- 1 ' r" i' - - -- 0 '1 this year Among its --- 41 Salt Lake Retail Assn ( 4 0 t i' '1 - - - ss f Grainger Grainger's was elected vice Market president Pinboroughnoted that ‘Mt the association will carry on with its public responsibilities - t elected presiof dent the their to profit on '" Wednesday i night an FHA official cordingly said Wednesday - E M assistant Fullmer state FHA director said caught in last fall's mortgage money slump have inn expenses - r::- i Lyle' H - z 1 ' 'Of Retail Grocers Group Prices Spiral N - ir ''' 6 - i '" ''-- '‘ : 0 ea 1 1 b York Times—Chicago Daily :News—Chicago Tribune—New York Timeskr—UPI—New — 1 ! k 1! t— t -- fu 4 rtr ' ---4 1- ' - "l'aux"m"4"-Austwit r4344 ''' s' - ' ' - s s t 1 b -- e — - 6E4 joi 1 1 i I |