The Atlanta Constitution from Atlanta, Georgia • 11

THF. ATLANTA CONSTITUTION. Saturday, Mnh 30, 1963 JJ U.S. Tax Rules Give Business a Break Kennedy, Castro Act lo Ease Crisis U2s Flew Over Wrong Pari of Cuba, Missing Red Missile Sites for 3 Weeks Continued From Pngv 1 I rules. "I do not believe it is being used as a base for the export of communism on any substantial degree today," he said, "certainly not in an effective way today." thing of considerable interest in the San Cristobal iea and the weather was appropriate for I '2 flights if that is the case, why did we nol do if" (Jen.

Carroll replied: lion if the person doing the traveling has "no substantial control" over arranging the business trip. In general, people who are simply employes and not corporate officials or major stockholders will he regarded as unable to "con nntinneri From Page 1 concerned with celling coverage of the eastern end of the island. We t.ad excellent coverage of the weuern end of the island and nlc. he central portion. We were ahle lo show Ihe SAM sites discov ered I here at that time and the fael that in the area that sub Coiitlniifd From Tape 1 with expressions of sympathy fnr the refugees' anti-( astro cause.

It was evident here that a whole range of Cuban problems was again causing the administration deep concern. At slake were not only relations wilh the Soviet Inion and Cuba, but also relations with the Cuban exiles in the United States and the partisan politics that surround these issues. broiling the United Stales and Soviet Union in another serious confrontation. There Is a fear here that I he attacks, if allowed to continue, may tempt Havana and Moscow to retaliate either against U.S. shipping or against the U.S.

re-connaisance planes that daily cross the island. The administration has denounced the raids as irresponsible and believes that they injure the cause of overthrowing the Castro The new regulations make no attempt to define explicitly sev eral of the major requirements set forth in the law for deductibility, Revenue agents will simply examine the specific facts and circumstances in each case in order lo determine whether entertainment costs should be disallowed i as "lavish" and whether there has been a "substantial and bona fide business discussion" immed- I ialely preceding or following any entertaining other than the "quiet business meal." The proposed regulations also showed that theirs intends to follow a flexible approach lo the trol" such dual-purpose trips. Mortimer Caplain, commissioner of internal revenue, said, in announcing the proposed regulations, that he feels they "strike a fair balance between restricting abuses and not imposing undue restrictions on legitimate busi GKTS PROTKST Fidel Castro "We did nol immediately select this area for specific targeting we had to correlate this particular information with other subsequent reports. We had lo make an analysis liefore we developed the hypothesis upon which the targeting was predicated. That did not occur until we got into the first few days of October." During his li'Mimony.

McNamara also disclosed disagreement sequently became occupied by ballistic missile sites, there was no activity of any kind which would cause any concern, or suspicion." Minshall: "You were covering Ihe central portion and eastern end of the islands When you should have been covering the western end?" McNamara intervened lo say that, in view of the negative Sept 5 flight, it was appropriate to cover the eastern part of the island. mm Negroes (llioo.se Jail in Arkansas The Soviet Union sent Washington smother stiff protest Friday. It accused the United States having encouraged the rctugee raiders, demanded the payment of damages and, in more careful language, vowed "to study" the need for "appropriate measures" to defend its merchant ships. As one official here remarked, the Soviet, charges are much easier to write than to answer. The United States, it is stated here, can hardly pretend impotence against raiders operat with the Stale department and the Central Intelligence Agency on Ihp extent lo which Cuba is being used an an export base for government.

The raids are cited as one reason why it may prove even more difficult than expected to persuade the Russians to withdraw most of the remaining Soviet troops on the island. The continued presence of Soviet troops in Cuba is another abrasive issue, not only with Moscow hut also in domestic American politics. Officials here were reassured, however, to find Friday that the Russians and Cuba, despite the tough tone of their recent pronouncement, share Washington's desire to maintain an uneasy truce in the Caribbean. ing in its backyard, the very i ness activity." He announced that the IRS will hold hearings on the regulations within five or six weeks, at a time and to he announced later. The agency will then study the comments obtained and issue the regulations in final form around the end of While the regulations will apply In al entertainment and travel expenses in lfHtt, Caplin said he was instructing his agents "to resolve reasonable doubts in favor of taxpayers" in disputes involving expenditures made between the first of the year and 30 days following publication of the final version of the regulations.

Companies will also be allowed .10 days after issuance of the final regulations to conform their record-keeping systems to the new deductibility of entertainment facilities such as yachts, hunting lodges and country eluhs. The cost of laundry, dry cleaning and pressing during business travel away from home will henceforth tie deductible. So also will be local transportation, for example, from a hotel to a business appointment, in the course of business travel. Caplin also announced that there would be no change in present standards for determining what portion of his own meal a taxpayer doing entertaining may deduct. He will still be able to deduct all of it in legitimate cases.

Theater Drive PINF, BLUFF, Ark. ryrv Thirty-nine young Negroes arrested in anti-segregation theater demonstrations this week pleaded innocent in municipal court Friday and returned to jail. Four others went free on $lnn bonds Thursday night The .19 chose jail instead of the $1,000 bond set by Judge Wilton Steed. Leaders in the Pine Bluff Movement, an anti-segregation group, said bond may be arranged for the others later. Sleed set trial for 'April 2.

A total of 44 Negroes now are in city jail. Besides, he added, Ihe weather wa bad. and a number of flights had to le cancelled. At this point Minshall produced oflteial weather reports shnwinc that from Sept. 25 to Oct 2 the weather in the Havana area was generally clear at 7 a m.

McNamara replied that U2s were being directed "to the targets of greatest interest." Rep. Gerald R. Ford then asked: "The point 1 want to make is. you had this forewarning of some OPEN SUNDAYS! AYS!) U. S.

Choice Beef Chicken and Ham Fresh Vegetables Garden Salads Meet Helen Waterman arena in which it confronted the Russians with overwhelming conventional arms during last fall's missile crisis. On the other hand, the administration, which has been urging Cubans to overthrow the Castro government, is plainly uncomfortable at the thought of harassing and hunting down ad. venturous refugees fighting for that objective. The refugee groups have proved to be more resourceful and daring than the administration be-lieved likely after the initial two raids last fall, before the missile crisis. The overriding concern here now, therefore, is to prevent the raiders from em 2.) Negro Sil-Ins (IIOSC Up i Stores at Home Continued From Page 1 duct use of profane language or indecency.

The demonstratioa began the day before a lS-man biracial "coordinating committee" was to meet to discuss desegregating certain facilities in this northwest Georgia trade center. Two Negro police officers joined white officers in dealing with the demonstrations. Rome has had an integrated police force for about six years and its city buses and public library also have been i -( ''''prwag'- i i I 7 i 't -( it Mine Kills Cuartls VIENNA tiPI Austrian border police said Friday a Hungarian frontier guard was killed and two others injured earlier this week near Guessing when their patrol car hit a mine in the Iron Curtain "no man's land" area. ADVERTISEMENT) (ADVERTISEMENT) "WHY DO THE HEATHEN RAGE?" i 1 "Sit I -it- jr I- t- V. The following quote i fmm a Historian concerning renditions about the limp of the fall of the Western portion of The Roman Empire: "As for ihe west, it was left lo ihe merries of the Barbarians! For lele generations, murder, war.

arson, plundering were the order of the dav. One thing -one thin? alone -paved F.uiope from complete destruction, from a return lo Ihe days of the rave-man and the hvena! This the Church the flock of humble men and women who for many centuries had confessed themselves the followers of Jesus, the rarpenler of Na.arelh, who had been killed lhal the mighty Roman Empire might he saver! the trouble of a street-riot in a little rit somew here along the Svrian I There were other things concerning ihe killing and ils aftermath of The Carpenter of Nazareth of which evidently the eminent Historian knows noibing, sad to say!) Snme light and insight into ihe character and faith of some of flork of humble men who confessed themselves followers of Jesus." and who saved Europe from complete destruction and a return to the davs of the rave-men and the hyena, ran be had from the his-lortral farts rnnrerning "The Theban It was abniil the year VD. Diocletian was the Emperor. He had bestowed upon hi general Maximian the title of Caesar, and spnl him into Gaul to put down a rebellion among the Bengali and oiher factious tribes. After having conquered his enemies the Caesar brought from the East a legion called "The Ihehan." composed entirely of Christians, whom be wished to employ in the persertitinn of Christians.

On learning bow they were In be used lhi Legion refused to marrb and formed its ramp al the foot of the mountain now railed The f.reat Si. Ranard. Maximian irritated al their disohedi-enre demanded troops from the Emperor to conquer the rebels. Piorlelian ent reinforcements to him. ordering him to Herimale the soldiers which meant kill eierv tenth man and then reiterate his rommands that they help in the perserution of the Christians.

After everv tenth man was killed The Thebans declared that ihey persevered in their resolution! Then Maximian mm-mandeH them to be decimated a second time, and that the survivor hould nbev orders. This second expeu- le. 'v. TC. 1 SVT4-N.

th tion did not qnli eir courage: QQ She'll look precious this Eastei charge it to my charge you know, it really comes in handy at a time like this.QQ The Th'ban Legion was rommanded bv three principal officers Mautire, Enxperu. and Candidus. who ex-boitpd ihrm lo die for their faith; and rera'led to their recollection the example of iheir enmred's. whom martvtdom had alreadv conducted lo hraven. Still thev wished lo avert the wralb of the Ivranl.

and addressed tn him a remonstrance, full of nohleness and firmness; "Wf are vour soldiers, mv lord, bill we freelv confess that we are the servants of (iod; we we In our prince dulv in war, to God our innocence; we receive from you pav. He has given us life; we rannnt obey vou and rennunre God our Creator, our Master, and yours. Tf vou ask of us nothing injurious we will nhev vour orders as we have In this time; otherwise we shall obev Him rather than you. We offer ihe sen ires of our arms against vour enemies, but we do not believe we are permitted to balbe iheni in the blood of the innocent. We look an oath to God, before we did to von, and you can have no confidence in ihe second, if we violate the first.

You command us lo seek out Christians, in order to punish them; vou have no need to seek others, behold we are such! We confess God, The Father, author of all things, and Jesus Christ His Son. We have spen vou put lo death our companions without mourning, and we have rejoiced that they have been honored in suffering for iheir God. Despair has not driven us to revolt; we have arms in our hand, bill we have not usrd them, we prefer lo die innnrenl. rather than live culpable!" Maximian. not being able In conquer a courage so heroir, ordered his officers lo put them all lo death: troops were marched to surround them, and cut them tn pieces; hut instead of offering the least resistance, these unfortunale soldiers laid down their arms, and offered their necks to their persecutors! The earth was inundaled with hlood! Six thousand men.

the usual number of a legion, were pul lo death bv orders of the tyrant! It i nol the gla'e and glamor of uniforms, guns and other weapon-: nf warfare of a migblv marching host thai really make a soldier, but lather lhal oath be look lo defend and spre. and if need he die. for his country. Hew he fulfills lhal vow is what tells ihe true story "Am a soldier of Ihe (joss, a follnwet of The amb? A charge to keep I have, a God to glorify Help me in watch and prav, and on Thyself rely, if I my trust berrav. 1 shall forever diP r.

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