The Post-Crescent from Appleton, Wisconsin • 47

Wednesday, March 1,1972 The Post-Crescent D7 Save on Taxes-V7 NATIONAL WtATHEH SMWCf. Dept. el Cammtrc 10. .0 10.fi List New Ruling on Annulment Alimony BY SYLVIA PORTR (In collaboration with the Research Institute of America) If you helped support needy relatives or mentally retarded or delinquent children last year, three new treasury rulings issued in 1971 will help you decide FifgrM Show Tmp1gr fni Until ThurUoy Mwnint Ilait4 friilHa Hl Irflcu4- CMlult Ual mmm jum IB IS i the dependent's total support during the year (unless a multiple support agreement is filed). But say you contributed $2,400 last year to support a needy relative who also received $3,000 of welfare payments.

Does this automatically mean that the welfare agency contributed more than half of your relative's support? No. In deciding who contributed more than half, the treasury agreed with the Tax Court that the welfare payments count only to the extent that your relative actually used them for his support in 1971. If he actually used only $2,000 of the $3,000 payments for his support, for instance, plus your $2,400, then you con Showers or Rain Are Forecast tonight from the central Gulf through most of the east. Rain also is forecast for the Pacific Northwest with snow flurries over the mountains. Snow flurries are forecast for the central Plains and Midwest changing to snow for the Great Lakes and St.

Lawrence Valley. Cold weather is forecast for the Plains and Midwest, but unseasonably mild weather is expected for the rest of the nation. (AP Wirephoto Map) tributed more than half ($2,400 out of $4,400) and you meet the support test for a dependency Vital Statistics LWU entertaining Deaths st" Little and DeDorajl Mrs. Anna Kernen, 80, route A Roemer- 318 E' First st-1, Tigerton. Kimberly.

August, Koehler, 82, Sunset L. Henke. 917 W. Haven Nursing Home, Menasha. Frances and Daisy M.

deduction. Retarded Child Or say you are a parent who placed a child in a school for mentally retarded children on advice of a physician last year with the state paying part of your child's tuition, room and board. In a case involving this situation, the treasury ruled that the amount paid by the state was a scholarship which doesn't count as support at all Porter whether you meet the requirements for taking a dependency deduction up to $675 for this 1971 return, up to $750 for your next '72 return. One of the requirement for a dependency deduction is that you must furnish more than half North Central Revenues Rise Airline Reaches $100 Million Mark; 10 Per Cent Hike Ralph Danley, 68, route Gunderson, 2119 N. Superior Clintonville both Appleton.

Lebrecht Olderman, 76, Grand Army Home for Veterans, King. Alfred Wuethrich, 73, 820 Butler Winnebago. in deciding whether the father contributed more than half of Terrence C. Johnson. 512 Har-irson Little Chute, and Patricia L.

Kerkhoff, 2001 French Road, Appleton. Daniel L. Garvey, 715 W. Fourth and Jacqueline G. Rigden, 536 N.

Morrison both Appleton. Winnebago County Clerk hc snn's total simnnrt. for the i ueaths elsewhere Donald C. Murphy, 73, Wau-watosa, husband of the former Emma Wood, formerly of But in a case involving a maladjusted child committed by juvenile court to a state training North Central Airlines, which Sports Highlights stops in Oshkosh and Green school, the state payments for Dorothy Propp has issued li Highlights 1971 Rav has tnnrwl thp sinfl mil inn! Viis rnnm hnnrri nnri pfliirahnn censes to: Leonard a bee and mark in record operating reve do count as support contributed DirTns by the state in determining sti Elizabeth: 1971 Deborah Hansen, both 810 Jean nues for 1971, the first time in its 24-year history, Hal N. Carr, Neenah.

Sons to: whether his parents contributed more than half of his total board chairman, has announced Timothy Oest. reicb, 1912 1971. it accumulated 'support for the year. This isn't Mr- a s. nooen ayring, of $100,796,000, a loj a scholarship, said the treasury; 1 809 S.

Story Appleton. During revenues Columbia and Beth Kling-beil, 902 Wisconsin both Oshkosh. Loaned FREE to Churches, Schools, it's simply the fulfillment of the r. ana rars. Martin caoy, slate's custodial duty over the 2303 Woodrow Court, Appleton.

Iff- 1 I rh mi. aim mis. a a i i 3nnn v. rwJ Milwaukee Livestock il vim nave ueni uovuis, Drive, Appleton. Clubs and other groups.

Fully scored, narrated and IN COLOR MILWAUKEE AP) Tuesday's cattle market closed steady to 50 lower; good to choice steers 30.00-34.50; good to choice heifers 28.50-33.00; good Holstein steers 30.00-30.50; per cent or $8,844,000 gain over the revenues of 1970, while the industry as a whole showed a limited growth, Carr said. The company's 1971 net profit was $1,225,000, the best financial record in the regional airline industry, he added. Effective cost control programs held operating expenses, including depreciation, to $94,980,000 for the smallest annual increase in four years. Operating profit was $5,815,000. Mr.

and Mrs. Joseph Weyen-berg route 1, Kaukauna. Daughter to Mr. and Mrs. Joseph Van Schyndel, 1308 S.

Matthias Appleton. alimony to your ex-wife after an annulment, a favorable 1971 treasury ruling can help you on your '71 return and also open the way for possible tax refunds for earlier years (not yet closed by the statute of limitations). About Annulments standard to low good steers and Theda Clark: News Daughter to Mr. and Mrs. I heifers 25.50-29.50; dairy heifers ping pong, foreign land of the cultural Loretta: 25.00-27.00; utility cows 24.00- Until this ruling, the Treasury! James Hensen, 1137 The new China relationship begins with travelers and President Nixon's visit to the revolution.

barred you from deducting your Menasha The net profit was reached 'alimony payments auer an an-after non-operating expenses ofjnulment because the tax law $4,047,000 and taxes of $544,000. 1 specifies that alimony is deduc-The 1970 profit of $2,178,000 jtible after a divorce or separa- Sons to: Mr. and Mrs. Charles Ciorba, 1207 Glen'view Drive, Neenah. Mr.

and Mrs. James E. Stockman, 832 Hunt A near major war between India and Pakistan as civil strife flares in East Pakistan. A wage and price freeze announced by the President elides into Phase II of a included benefits from wunoui mentioning an nulment. Then a Tax Court case strike against a competitive Leld that alimony under airline and an out-of-period ac Shawano Community program of controls to halt inflation.

counting adjustment, Carr said. aecree ot annulment wiu The comnanv enhanced its' an agreement incident to such a overall financial position sub 25.00; canners and cutters 19.50-23.50; commercial bulls 30.00-31.00; common 26.0-30.00.. Calves: Tuesday's market closed steady to strong; choice calves 54.0-60.00; good 46.00-52.00; common 34.00-42.00; culls 34.00 and down. Hogs: Tuesday's market closed 50 lower; lightweight butchers 23.25-23.75; heavy butchers 21.75-23.25; light sows 19.75-21.75; heavy sows 18.75-19.75; boars 18.00 and down. Lambs: Tuesday's market closed steady; good to choice 24.00-27.00; common to utility 19.00-23.00; culls 14.00-18.00; ewes and bucks 3.00-5.00.

Estimated receipts for Wednesday: 800 cattle; 500 calves; 400 hogs and 100 sheep. Two more successful flights by United States cosmonauts terminate on the moon, while Russian astronauts set a space endurance record, but die in a landing accident. decree is deductible if an annulment has the same effect as a divorce for support purposes under the law of the particular stantially during 1971, he said. Working capital showed a major increase of $12,268,000. Of this Sons to: Mr.

and Mrs. Merlin Schlo-mann, route 3, Clintonville. Mr. and Mrs. Rick Klose, Clintonville.

New London: Daughter to: Mr. and Mrs. Allen Burns, 509 W. Spring New London. which the annulment AirMU frm a 1 1 a decree is obtained.

Last year, factions continues in Northern follow tnai Meh frm the treasury agreed to Fighting between Protestant and Catholic Ireland and the IRA battles British troops. till WUbll VI1.UI HTI IK'Wi VUIII-1 jntnA this case iiia, ucpiai.uu,,, o.m uc.ci.cu: rfPPrp1 has taxes. the same effect for support With the sale of $8,103,000 of purposes as a divorce (cnecK Willie Brandt of Germany wins the Nobel Peace Prize, Tricia Nixon marries, and the world mourns the deaths of Louis "Satchmo" Armstrong and Igor Stravinsky. stock and warrants in July 1971. Births Elsewhere Daughter to Mr.

and Mrs. Robert J. Margraf, Green Bay. Grandparents are Mr. and Mrs.

Charles M. Weber, 1804 W. Pine Appleton. and the net profit, stockholders' with your lawyer on this point) you can safely deduct your alimony payment on your '71 return. Your ex-wife must include the payment on her return as alimony income.

If you naven't deducted these now qualified annulment a 1 i ony Davments before '71, consider I Reserve Your Film(s) Now! Milwaukee Produce MILWAUKEE (AP) Potatoes: Idaho U. S. No. 1 russet burbanks Wisconsin superiors, U. S.

No. 1, Minnesota, U. S. No. 1, size red, 100 lbs, $3.25.

Marriage Licenses Outagamie County Clerk Arthur Hoolihan has issued licenses to: Gary S. Larson, 600 Jackson Sports equity rose from $17,823,000 in 1970 to $27,192,000. North Cen-I tral has the unique distinction of being the only regional airline with retained earnings $6,726,000 through 1971, Carr said. Revenue passenger miles totaled 865,736,000, an all-time high and a 7.4 per cent increase over 1970. A record 3.793.000 passengers were carried.

The company completed 99 per cent of its 27,267,000 scheduled miles, with 81 per cent of 221,000 arrivals on time. The Baltimore Colts win the 1970 Super Bowl beating the Dallas Cowboys while the college elite consists of Nebraska, Oklahoma, Colorado, Alabama, Auburn and Penn State. X'X' making refund claims for years I not yet barred by the statute of! limitations. If you pay dues to a church or temple or other similar institu- tion in connection with related: social activities, an unusual; development in '71 could if: NewYorkStockQuotations At 11:30, New York Time Furnished by Wayne Hummer ond State Bank Bldg. The Pittsburgh Pirates scuttle the Baltimore Orioles in a thrilling 7-game series, and Vida Blue becomes the American Leagues most valuable player.

pressed by the Treasury hit VOU Edversely. Admiral Jewish Temple Dues aico. Lee Trevino wins the U.S. British and Canadian Open Championships, vying with Jack Nicklaus for the year's golf supremacy. A Darent paid $567 in iki io a i aims Chalmers J' j4 Lew Alcindor changes his name to Kareem Abdul Jabbar but his style and talent continue to lead the Milwaukee Bucks to championship honors.

72 49Vj 30Vj 15 46 32-14 40''4 7 15 43 Vj itl, 1BI 44 325 24' 18 2d''4 19 47 Gen Motors 80 Gen Tel J0JA Gidding 4 Lewis 12 Goodrich 2d Goodyear Xi Grant 3Wt Gt. Western 13 Greyhound 21 Vj Gulf Oil 2Va Gulf Western Hammermill Wk Holiday Inn Honeywell Corp 153V I I 371 '4 Inland Steel Intl Harv 2 Intl Nickel Intl Paper 34' Intl TH 3', a. John Ser 3D '4 14 'j 73 4' 733,4 40' it 30 86 57V, 41 42 22V, 694 37 31 ''4 3''4 1 10' 46 37 59 67 75'2 3'4 6 24 33 20 133 34 304 Tennis stars Evonne Goolagong and Chris Evert emerge as female champions. John Newcombe wins at Wimbledon, Stan Smith at Forest Hills, while 'Billie Jean King and Rod Laver take the professional money. Al Unser wins the Indy 500.

Later, Rodriguez and Siffert are Vk "Johns Men J7' 5.S killed. Bobby tempie ior ms uuius, Bas Mitzvah and another $403 that year as membership dues to the temple. He deducted both amounts as charitable contributions. He paid no membership dues in any subsequent year. The Tax Court disallowed a charitable contribution for the $567 Bas Mitzvah expenditures because they were for the equivalent of a nondeductible wedding or other celebration expenses.

It then barred a contribution deduction for the membership dues because the father hadn't shown whether they were periodic payments of a charitable nature or "whether they were membership dues entitling him to participate in the social activities of the temple." The decision did not make it clear whether the court wanted him to show that his dues were not related to his Fischer "checkmates" Boris Spassky in the World Chess Championship. Pan Amer Air Penney. Penn Central Pepsi Phelps Dodge Phillips Pet Proc Gamn Quaker Oats Radio Corp Raytheon Rep Steel Rey Ind Royal Dulch Sante Fe Ind St. Regis Sea's Roe South Pae Sperry Rand Std Oil Calif Std Oil Ind Std OH Swift Co Surveyor Tenneco Texaco Texas Gulf Texas Inst Textron Corp Tri-Cont Union Carbide Union Pac United Aire United Corp United Nuclear U.S. Industries Unl- Royal U.S.

Steel W-X Walgreen Westinq Elec Western Union Wickes Wis El Power Wis Pub Ser Wnolworth Xerox Zehith Zurn Amer Airlines American Can Amer Cyan Amer Moton Amer Std Amer Brands Anconda Bendlx Avla Beth Steel Boeing Boise Cascade Borden Co Burroughs Corp Brunswick Career Academy Ches Ohio City Inv SI Chrysler Cities Sen Col Gas Comsat Comw Ed Cons Ed Control Data CPC Industries Dart Industries Detroit Ed Dow Chem Du Pont Eastman Kod El Paso Fairch Hitler Firestone' Ford For Dairy Fruehauf 0 Gateway Ind Gen Dynam Gen Elec Polluters Can be Sued for Loss in Property Values Post-Crseenl Madison BurMU MADISON Property owners on or near water can sue public or private polluters for a loss in property value caused by pollution, but it is unlikely that a member of the public at large could collect for the same environmental damages, according to Atty. Gen. Robert W. Warren. In a legal opinion to the state Assembly, Warren said that an owner of land on or near a polluted body of water could collect damages for injuries different than those suffered by the general public including reduced property values, increased health hazards, reduced water quality and generally impaired use of the lake.

The best chance to recover damages, said Warren, would probabbly come on a suit brought 'over reduced property values of the affected land. "This is logical, for if a waterway has become unhealth-ful. odorous, or just unpleasant 45 59', 33 10' 4 Kaiser Alum it3 Kenn Copper Wt Koehrlng Corp 23 Kimberly Clark M'i Kraft Co Kresge 105 Kroger Lib Mc 7i Lib Owen Ford 44' Litton 21'i Lockheed 13i Marcor Marquette Cement 15 Marshall Fid 33'j McDonald Doug Minn Mining 1411 Merck 134-Mi Mobil Oil 55V( Nat Bis 5S' Nat Dist 13 NCR 33 Nor Rock 35" III Gas 2fl Nnrf West 79' Northwest Ind J3'j Olm Math 1' Outboard Mar 53'i 20 Vj 11 33'i 43 32' 72Vj 35 26 34' 57Vi 21 aivj 162 100 IS' 4 12 25 9'4 27Vj 40 12' 30 61 46 To reserve films for your group call the Promotion Dept. of The Post-Crescent 733-4411 Parties must arrange to pick up and return films to Post-Crescent. MAKE YOUR RESERVATIONS NOW! 15 27 19'4 32 27 44 .50 47 22 17 41 134 33 child's Bas Mitzvah or not to any social activities of the temple.

If treasury agents in- fnrnrot I hie raio tn have fhp Gen Inst 1 Gen Foods latter meaning, minions ot tax- Gen wins will have trouble with' payers Investment Trusts, Misc. Quotes 16' 22" in look at. the value of the! their contribution deductions. Tomorrow: Interest on savings, vacation homes. (Copyright 1972) Business Group Picks New Board Director Rick Abel of WKAU Radio 36H 37' 13 13 25 Vj 26 Puritan Putn Inv SI Am Sh Well Fd Wis Fund Pro Sys Ziegler Tech MISC.

Bandag adjoining land will drop accord-1 ingly," he said. Picked for Convention 10.83 11.84 9.72 10.62 10.42 11.39 12.03 13.15 6.83 7.46 11.26 12.30 11.10 12.13 9.04 bid QUOTES 58'1 59' UK 17V 8 9 17Vj 18'4 NW Tele Oshk B'Gosh Payless Cash Pill Putt Post Corp Scholl Searle Ptd Shelter Corp Unicar Val Bancor Wings Wheels Wis Ziegler Co Wis INVESTMENT TRUSTS Allstatt Fd 13.28 14.28 Bost Fd 8.38 9.16 Chem Fd 20.19 22.07 Eaton Howard Bal Fd 10.16 11.10 Stk Fd 14.22 15.54 Fid Fd 17.26 It. 86 Fid Tr.nd 27.3 29.90 Fid Cap 13.42 14.67 Investors Group IDS Nw Dm 6.91 7.52 Mutual Inc 10.43 11.34 Progressive 5.90 6.41 Selective 9.53 10.25 Variable Pay 8.91 9.69 38''j 39 2W 30'i 25' 2511 3' 4Vt 19 20 a' (Vj 21V 22 24' 25 21 22' last week was elected to succeed Mrs. Elvira Holz as a director of the Northside Busi 7 7 6 Keystone HORTONVILLE Roger Weihing, a member of the board of education here and a member of the Cooperative Educational Service Agency 8 (CESA 8) board of control, has been selected by the board of control to attend the National School Board Convention April 14-17 in San Francisco. Banta, Geo.

Beloit Tool Bergstrom Capt Int Com Grp Creatlv. Mgnt CW Trans Danners Gtw Tran Hesston IMC Int Mtg. Assoc Milw. Pro Myers ind N. Cent Air S-3 S'4 Wl 17Vi 10' a 21 22V, 4 46'ii 6 Dow Jones Averages 41 10 1" A I iv I Timi Industrials 932 27 4 14 11 21 Vj 223 5' 47 nessmen's Association.

Mrs. Holz of Holz Sewing and Fabric Center has resigned as a member and a director of the association because her business will relocate on College Avenue on April 1. 1070 7.06 6.33 6.87 14.25 15.73 1024 22.85 9.76 6.44 79 29 13.04 14.39 9 37 2091 S-4 Manhattan Mid Amer MIT MIT Or Nat Inv Newl Fd 6' Transport 35 256 79 1.17 113 72 0.38 7,350,000 i Utilities Volume 4' 4.