European Stars and Stripes (Newspaper) - February 26, 1959, Darmstadt, Hesse                                Ivr Miry pm Ivory 2o, ivs inc stars and Stritcl t ii. _ i a. -.ii. Studying the rules May save you income tax by Kobert m. Fleming Heidelberg. Germany Sas a Serviceman who knows All the angles May discover unexpected dividends in his 1958 Federal in come tax return. But it s no cinch a Susareu judge advocate spokesman pointed it. You be got to put in some Long hours with the Rule Book and five yourself a workout in school boy arithmetic. Uncle Sam just wants his  la even give you another Chance if after you have filed your re turn you find that you cheated yourself. Thor government permits you to claim a refund on an amended return or on form 843 if you failed to take a proper deduction or to take advantage of some other tax provision the spokesman said. Ordinarily you must file the claim three years from the Date the return was due or the Date it was filed. For the married Man or woman it is generally advisable to file a joint return to take advantage of More favourable tax rates the tax expert said. A joint return May note filed however if either Hus band or wife was a nonresident alien during any part of the Tivix year. A . Citizen Serviceman whose wife is a German Citi in could nol in most cases file a joint return with his wife the spokesman explained. However he could claim a $ 00 exemption for his wife. The taxpayer married to a non resident alien also May receive favourable Federal lax treatment he said if he is from a Community property state Arizona California Idaho Louisiana Nevada new House group seeks end to promotion bar Washington up the House armed services committee has approved 29 to 1 a Bill provid ing for Early retirement of 3,500 Navy and Marine officers. The measure is designed to re move a Block to the promotion n of younger officers caused by the re Tention of More world War ii Vintage officers than the Navy and marines need. It would provide a Way for the retirement of regular Navy captains and commanders and Marine colonels and lieutenant colonels who have served More than 20 years and have been passed Over for promotion twice before serv ing out their full terms. Percentages quoted rep. Paul j. Kilday a Tex chairman of the subcommittee which drafted the Bill said if the legislation in t enacted 74 per cent of the regular Navy commander Sand 35 per cent of the lieutenant commanders will be passed Over for  Bill would Cut these percentages to 54 and 45, respectively. Kilday  measure would provide for Severance pay of two months Payfor each year an officer could have served if not forced to retire with a ceiling of $6,000. Kilday estimated the Cost at $15 million Over the next 60 years. 6th Fleet marines hit Beach in Libya sixth Fleet marines Wade ashore on Libya benches during their first amphibious training exercise of the year. The Landing was the fifth such operation for the marines since they curried out their Lebanon Mission lust july. The Libya training exercise was in ached from helicopter and ship by vice adm Clarence 10. Kos from commander of the Ali Fleet. Navy photo Mobile outfit would lighten crash truck Load Safe tests new firefighting units Mexico. Texas and Washington if Llie taxpayer s Legal reside in is in one of these states half of his earnings belongs to him and half belongs to his wife. If the husband is also employed outside the . Including employment with the . Government and his wife is a nonresident alien his wife s half of the income is not subject to Federal income taxes it was explained. In such cases both husband an wife should file Federal returns. The husband should file form 1040. Report half of his earnings and take credit for half of the Laic withhold the spokesman said. The wife should file a form 1040nb, report ins no income and taking credit for half of the tax withheld from her husband s wages. The tax adviser said the i wife s return would constitute a claim for refund of the half of Hie tax withheld and should be sent to the director of International oper nations Washington 2f. . In addition the spokesman said both returns should include a j statement explaining the situation. J married couples claiming these benefits should be certain that the i wife has i he status of a nonresident alien and that the husband is a Legal resident of a com nudity property stale1. But Cheek first this is essential the adviser said because there is a possibility that if the wife has been to the ., has Ever applied for . Citizen ship or has a re entry permit she May be considered a resident alien abroad. There Are other aspects of the joint return provision i he spokes Man explained. One of these pro Vides that if the husband or wife of the taxpayer died within two years of the tax year and has not remarried the taxpayer still May be permit Ted to use the joint Ian schedule in computing his tax. To qualify the tax adviser Slat flood victims get Navy Aid Singapore up the .Navy rushed medical supplies and vitamins to Indonesia to Aid flood victims. The Relief supplies came from the Cruiser  adm g. H. Miller com Mander of Cruiser division 5, and capt j. Fahy skipper of the Bremerton heard of the urgent need of Aid to flood  supplies were picked up by the aircraft carrying adm h. , . Pacific commander who made a special Stop at the Singa pore Airport. By Joseph f. Staff writer Wiesbaden Germany is Safe fire prevention officials have been conducting less on trailer mounted fire extinguishers that contain a special dry chemical and can be operated by one Man. The German built units have proved to be highly satisfactory and it is expected that most of the bases in the command will have them by summer officials said. The units will be placed in areas where planes Are parked for maintenance work and will free the huge crash trucks for the More important mis Sion of standing by on runways during Takeoff and Landing operations it was explained. Tie chemical that snuffs out afire is finely ground soda bicarbonate which also contains aluminium Ste Arate which serves As a congealing agent. One of the chief attributes of the chemical is that it won t freeze. Water of course is useless in freezing weather and another fire extinguishing chemical Carbon dioxide lends to lose its punch when exposed to the elements officials added. The highly Mobile units also can be located at Remote electronic Sites for they have no Adverse effect on electrical equipment. Furthermore they Are easy to operate and do not require specially trained personnel to operate them. They have Only iwo moving parts a main valve and Quarter turn valve. The units Are reported to be half As expensive As present methods for firefight sergeants elect president Stuttgart Germany special m sgt George f. Smith jr., has been elected president of Barracks no. 9, Assn of regular army sergeants. Ing and have proved almost five times. Is effective As Carbon dioxide. Mounted on the unit is a Horn that is activated when the Chemi Cal is released. Ii is loud enough to be heard some distance and can bring the fire department in a Jiffy if the  gets out of control. Installation of the units will Lake some of the Burden Oil crash truck personnel. During i h e last six months Al a major Safe base the trucks logged 18,549 Miles. Part of this was standing by while maintenance or fueling was being done on aircraft. Officials Are so pleased with the units that they May eventually reinstalled in hangars paint storage rooms and other Sites where fire hazards exist. Officials added that they Are sending a report on the units to Washington for study with the possibility that they May be used throughout the air Force. De the taxpayer must have been entitled to file a join return with the spouse for the year of death and must furnish More than half of the maintenance of his Home which is the principal place of Resi Dence of his dependent child or  who qualify As head of household Are entitled to com Pute their lax by a special  spokesman said such persons must be unmarried or legally Sepa rated on the last Day of the tax Able year and must furnish More than half of the Cost of maintain ing a household for the entire year for a least one relative. The rela Tive s relationship to the taxpayer determines whether the relative also must qualify As a dependent and reside in the taxpayer s House hold it was pointed  army spokesman also advised servicemen to find out about the income tax Laws in their Home states arid thus avoid a possible assessment for several years takes water  that 1040 or 1040a has got you stumped share your tax problem wit i your local Legal assistance officer or unit tax adviser this is the last in a series of four articles outlining Federal income tax information of particular interest to servicemen u8afb fire prevent Tami per Smirl at Wiesbaden Germany teat a and on be operated by a num. Vow of the write would free crash trailer mounted fire Exun Taher for possible adoption by All bases la trucks for strictly runway duty. The outfit la also reported to be Naif the oui mid. The Ucer a pedal dry Ohe Atwoil a expensive present fire Lobua method. Of Phot us officers slate War ii Battle study Edinburgh Scotland a Twenty two British territorial army officers Are going to the Netherlands this weekend to see How the historic 1944 Battle of Arn hem might have been fought if the armies had nuclear age  come he said the officers will meet dutch civilians who took part in the Battle and will study the Battleground from two aspects to see what actually happened and to discuss How the Battle might have been waged with to Day s equipment