European Stars and Stripes (Newspaper) - October 14, 1967, Darmstadt, Hesse                                Page 4 the stars and stripes saturday october 14, 1967 Only 22 escaped in 1965, irs says . Millionaires do Hajj taxes Washington a intakes a lot of capital gains and dividends to make a millionaire the internal Revenue service can  although millionaires do get tax Breaks irs record show they still pay a goodly share of their incomes in  service said the average tax paid by 624 persons who made $1 million or More during 1965the latest Dat available was $966,838. Twenty two other million Dollar earn ers paid no tax however. Although irs is barred by la from revealing details of a per son s tax return officials said the millionaire who pays no tax can usually Trace his Good for tune to foreign tax credits and charitable or other Large deductions. Data compiled by irs Don reflect the True picture of the millionaire however since in Terest from tax free municipal Bonds need not be reported a income. Irs figures Are also based unadjusted Gross income which does t show what depletion allowances May have been claimed for Gas Oil or Mineral holdings. Most of the income of the 646million-Dollar earners in 1965 came from sales of capital As sets $845.1 million of the $1.4 billion they reported in total adjusted Gross income. The adjusted Gross averaged nearly $2.2million each. The second leading source was dividends at $483.3 million. Long term capital gains Are taxed at a maximum 25 per cent rate thus giving not Only millionaires but also other taxpayers a break if they hold their capital assets such As stocks and Bonds More than six months. Even with this allowance,1965 s average million Dollar earner paid nearly 45 per Centof his adjusted Gross income in  said 645 millionaires itemized a total of $334,2 million in deductions during 1965 one took the Standard  latter taxpayer the Only one who can be traced in theirs tables had adjusted Gross income of $1,345,000 which included capital gains of $1,296,000 and dividends of $45,000.the report also showed that 305 millionaires claimed invest ment tax credits exceeding $1 million while 235 took foreign tax credits totalling $1.53 Mil lion. Under some circumstances taxpayers can claim unlimited charitable deductions for in come tax purposes. Normally a person is limited to charitable deductions of not More than 20 per cent of adjusted Gross in come and in some cases up to 30 per  unlimited charitable deductions Are allowed if a per son s tax and charitable contributions total 90 per cent of in come during eight of the pre Vious ten years. If War s unabated Navy pilots face third Viet tour by Fred s. Hoffman Washington a som Navy pilots May have to serve As Many As three combat tour sin the Vietnam War sources say. They forecast this possibility if the air War against North Vietnam continues unabated forthe next 14 to 18 months. The problem stems from tight Supply of pilots a problem aggravated by a growing tend ency of younger fliers to resign from the service after they have fulfilled their obligations. Congress has been told that lengthy and repeated family separations resulting from in creased naval operations have accelerated the  Pentagon s civilian leadership steadfastly denies therein any Pilot shortage but this is disputed by the Senate preparedness subcommittee and service  air Force and the army also Are feeling the . John p. Mcconnell air Force chief of staff warned group of officers wives recently that their husbands May have to return to Vietnam for second Tours by the end of 1969. The air Force has tried Tobold to a policy of limiting a Pilot to a single tour of 100 mis Sions against North Vietnam where air defences Are becom ing tougher or one year in South Vietnam where ground fire is negligible. The army attempts to give Aman two years away from Viet Nam before sending him Backford a second tour. But it has had to return some helicopter Pilot sooner than that. In the Case of the Navy Pilot operating aboard carriers in the Gulf of Tonkin normally spend about seven to Nin months with their ship on station before being rotated out of the War  has meant generally that Navy Carrier pilots have flown 100 or so missions during this  second tour of seven to nine months has not been uncommon for Navy Carrier pilots and now the sources raise the Prospect Ofa third tour. A spokesman for the Nav told congressional appropriations committees earlier this year the acute shortage of Middle Grade surface office Sand Junior pilots is a result of declining  the majority of losses occur at or shortly after completion of obligated service in the Grade of lieutenant he said. Navy spokesmen also blame the outflow of younger pilots on the growth of the airline Indus try which they said has raised a demand for commercial Pilot who Are paid considerably More than fighting fliers. Praying mantis this sinister looking Heli copter is an army uh1b armed with six Tow tube launched optically tracked wire guided missiles. The Tow has scored hits on moving tanks at ranges of More than a mile in test firings. United press International photo psychiatry manual rewritten airman s murder conviction upset by Harry f. Rosentha Washington a ten years ago Clifford w. Edmond son was convicted of killing a fellow airman in Labrador sentenced to dishonourable Dis charge and life in prison. Hews 18 years old. Because a Federal judge too Kan interest in his Case Edmund san was to Check voluntarily into a veterans administration Hospital in  thursday As a mental patient no longer a convicted murderer. And the armed serv ices Are completely reworking their manual on psychiatry in military Law. Court martial record show that on june 23, 1957, Edmondson walked into the sup ply office at Goose air Force base picked up a .45 Calibe pistol he found there loaded it and killed airman 2.c. Davidl. Waters with a single shot. Edmondson was examined Bya psychiatrist who found him unable to Tell the difference be tween right and wrong and to adhere to the right. But at the o u r to martial in december 1957, the psychiatrist  a. Cheeseman testified he had changed his min because among other things he had looked Over the air Force manual explaining Legal standards in military Law. A Board of review affirmed the court martial findings of premeditated murder and . Court of military appeals denied a petition for review. There the matter stood until late last year when Edmondson sent a petition for a writ Ofha Beas Corpus to . Dist. Judge John w. Oliver in Kansa City. The judge assigned attorney Sidney l. Willens to therase. With air Force cooperation Willens brought All the Princi pals to a hearing Chees Manfrom West Germany the two defense counsel now civilians from Alabama and North Caro Lina the prosecutor and another trial psychiatrist from Cali fornia. After hearing the witnesses the judge asked Willens and air Force attorneys to see whether anything could be done about the Case and it was put before an air Force Board for the correction of military records. The crucial evidence Bear ing upon the applicant s mental condition at the time of the of sense. Appears in quite a Dif Ferent Light during the hearing on the petition for Hareas Corpus the Board the found. It said one psychiatrist at the court martial Felt the necessity of attempting to fit his definition of mental disease defect or disorder into the Strait jacket of the Legal test of in  Board found at the time of the murder Edmondson was incapable of distinguishing right from wrong or adhering to the right and recommended the findings and sentence of the court martial be set aside and Edmondson be retired with a100 per cent disability. The order to restore Al rights privileges and property was signed last month by nor Man s. Paul under Secretary of the air Force. Edmond Wasto Transfer to the a Hospital thursday from a Center for medical prisoners at Spring Field to. In the new edition of the Man Ual psychiatry in military Law receiving final scrutiny by the army air Force an Navy the foreword warns psychiatrists that its test is for in formation and guidance Only and not binding upon  the last manual is sued in 1953, said methods procedures and standards Are prescribed " the new Issue outlines them As suggestions. European edition col. James w. Campbell Usa editor in chief it. Col. F. S. Michael jr., Usan Deputy editor in chief Arnold Burnett managing editor 5bi5 of �5oiproduction manage Henry r. Epstein circulation manager an unofficial newspaper of and for the . Armed forces published by tha commander in chief . European command and printed daily at Darmstadt Germany. Military address the stars and stripes Apo 09175. International mail the stars and stripes Postrach 1034, 61-Darmstadt, Germany. Tel Griesheim c prefix 06155 2071 m Darmstadt air strip prefix 2376 741. New York office 641 Washington st., new York 10014, Tel area code 212 620-6771. Second clan postage paid at new York . The United states is an open society in which the people s right to know u cherished and  president Lyndon 11, Johnson