European Stars and Stripes (Newspaper) - October 30, 1985, Darmstadt, Hesse                                Wednesday. October 30, 1985 the stars and stripes Page 7 1040 tax forms will have few changes Washington Al l in a Siulc More than in months. The first no More than 100 million couples ind individuals will file la Weir Federal tax returns fur i los. Taxes won t he lower but there is some Pood news the forms Are almost unchanged from the 1984 version. A rundown the new lorm Mojo requires social Security recipients to write in tax exempt interest received in 19x5 that interest is used in calculating what portion of social Secu Rity benefits is taxable you won t have to spell out whether any portion of your 1985 individual retirement account contribution was made in 1986. Anyone who claims an adjustment for Alimony paid will have to list the name and social Security number of the recipient. Page 2 of 1040 reflects liberalization of the charitable contribution deduction for non it Mizars and requires sep Arate entries if More the in s3.000 was Given to any one organisation and for non Cash gifts. Except for reflecting the increased Standard deductions the Only change on schedule a notes you must attach a separate form for non Cash contributions exceed ing $500. Form i040a now has a separate line for listing your dependent children who did not live with you this year. The changes in the charitable deduction and reporting of Ira deposits also show up on this form. The order of several items on schedule 1, which accompanies i040a,  been shifted but the Only substantive change reflects the final phase out of tax exempt All savers certificates. The charitable contributions line on form i040iiz has been changed to etnphtm7c of May not use the form if you gave More than $3.000 to any one organization this car. In other tax new s Richard a. Watts of ult ones. Wash., who runs a tax preparation service created several partnerships to allow Low and Middle income people to make tax shelter investments usually open Only to the wealthy. He kept a 10 percent share of one partnership. Rainbow in Ltd. Which bought master recordings by country stars Don Williams and George Jones. The Price of those two masters was $850,000, of which $21,000 was paid immediately in Cash and $21.000 six months later. The remaining $808,000 was covered by two non recourse notes which Means the individual investors had no liability for repaying them. In return each investor would receive a hefty tax deduction for depreciation and an investment tax credit which would shield wages and other income from taxes. But when the internal Revenue service audited Walls s tax return it refused to allow the tax benefits alleging the whole Deal w As created As a tax Dodge. The Central question was whether the master recordings were used in a Trade or business with the principal objective of making a profit. They were nol. The tax court held concluding that Watts did not handle the Purchase of the recordings in a business like than nor. Had no Back ground in the business and made no Flori to determine whether the masters would produce marketable tapes and record a the court found that the masters were Worth no More than $18,000 not $850.000denied any deduction and held that the irs had properly assessed Watts an extra 5 percent lax penalty for negligence. As rep. George Gickas r-pa., sees it. One big prob Lem with the Federal income lax system is that most individuals have to file their returns at the same time by april 15 each year. His idea let each taxpayer file a return in the month of his or her birthday. That he says would Case the Burden on the irs the Post office and millions of taxpayers As Well. In the Case of a couple filing a joint return the filing could be made in the birth month of either spouse the two agree on. In any Case the taxpayer would have the option of tiling by the april 15 deadline rather than using the birthday method. Gickas Bill would not affect the w-2 forms on which employers list workers earnings and taxes withheld they would continue to be mailed out at Yea Rand. One obvious problem with the solution is that about 80 percent of taxpayers get refunds and most of them want to file As quickly As possible to get their Money Back. Tutu wants reforms within 6 months United nations a Bishop Desmond Tutu said monday that if the government of South Africa docs nol begin dismantling its system of racial segregation within six months he will Call for Puni Tive sanctions against it. If within six months apartheid is nol being dismantled then i will myself be say ing i think we ought to Call for punitive economic sanctions tulu told reporters. The Black anglican Bishop from Johan Nesburg has previously said that economic sanctions should be imposed on his country. He did not specify monday what he meant by punitive sanctions. Tutu who also spoke to the . Special political committee told the delegates that apartheid cannot be reformed it must be dismantled. You Don t Reform a Frankenstein you destroy it he said. The Nobel peace Prie Winner said there arc five conditions which must be met by the South african government make an unequivocal statement that it intends to dismantle apartheid. Lift the slate of emergency which has been in effect since july 21. Release All political prisoners and detainees and allow exiles to return. Begin serious negotiations with authentic representatives of every Section of our  lift the ban on anti apartheid Politi Cal organisations. He said the United nations should go on record As saying that if these things Don t happen within six months mandatory sanctions will be applied. The United states supported a 1977 Security Council Resolution imposing a mandatory arms embargo on South Africa. But the United states has vetoed or threatened to veto resolutions calling for further mandatory sanctions. Tutu told the news conference that Brit Ain the United states and West Germany Are the greatest stumbling blocks at the present time to a Resolution of our crisis firm halts Sale of drug linked to five deaths Morris Plains . Up new Jersey based Warner Lambert co. Has suspended worldwide sales of Toxi Cam an arthritis drug linked to five deaths and cases of severe skin reaction in Europe. The non steroidal drug designed to reduce the inflammation of joints due to arthritis was introduced in Europe in 1983, but company spokesman Marshall Molloy said it has not been released in the United slates. Malloy said the company decided to withdraw the drug from the world mar Ket so it can be re Eva lulled. He said 13 cases of a skin disorder called Lyell a s syndrome have been linked to Iso Sicam. The syndrome which causes inflammation and some times loss of the skin has caused four deaths in France and one in Italy he said. The drug has also been marketed in Germany Italy Switzerland Austria Belgium Pakistan Thailand the Philli pics Malaysia Singapore Peru Chile and parts of the Middle East and Cen trial America. Our clinical research before the drug was released had not shown reactions of this severity Malloy said. He said the company performed 300 clinical tests involving 46,000 people before the drug was introduced in 1983. Malloy said the drug has been pre scribed for roughly 4 million patients and 1984 sales totalled More than $20 million. We continue to believe in both the safety and Efficacy of Iso Sicam Joseph Williams the chief executive officer of Warner Lambert said in a statement. But in the current climate we recognize that the responsible and prudent thing to do is to subject the drug to increased scrutiny and to suspend sales while that review is in  Malloy said the suspension will allow sufficient Lime for the company to show various european economic Community members that the data bases they Are using Are erroneous and incomplete at least Wilh respect to Adverse reaction re ports relating to competitive products that is Obican is being compared  Warner Lambert is a worldwide health and personal care products com Pany Wilh annual sales of Aboul $3.2 Bil lion. Because of they have not supported Manda tory economic sanctions. He dismissed the argument that sanctions would hurl South african Blacks and neighbouring nations. He said Britain imposed sanctions against Argentina when they went to War and the United states imposed them against Nicaragua. At a recent meeting in the Bahamas the British Commonwealth of nations decided on a package of mild sanctions against South Africa to be followed by tougher eco nomic measures in six months if the govern ment fails to make Progress. Tutu said he was adopting that timetable. He said he is still committed to peaceful change but thai South Africa is on the Brink of a  making a Call for sanctions against the government is illegal in South Africa. The general Assembly regular session began Defalc monday afternoon on the Agenda item policies of apartheid of the govern Mcnol of South  Bishop Desmond Tutu. Lists five Steps for South Africa attorney faces bribe charges Boston a a former prosecutor with the new England organized crime strike Force was indicted monday on charges that he sold a drug dealer information about the Agency s investigations and pending indictments for $210,000 and a 30 foot speedboat. David p. Twomey of Westwood who now is in private practice was accused of taking bribes for information he gave a convicted drug dealer while he was a Federal prosecutor and for three years after resigning the office according to the indictment filed in . District court. Twomey 40, was released pending a thursday bail hearing. He s a Well known respected attorney and the Only Way of putting his life Back together Means 100 percent acquittal said Twomey s lawyer Harry a. Manion. Man Ion said the allegations came from a drug smuggling liar who was trying to save his own  . Attorney William Weld refused to comment monday on what effect the alleged leaks might have had on any pending investigations by the strike Force. Twomey who joined the . Attorney s office As an assistant prosecutor in the 1970s and for three years served As a Spe Cial attorney with the strike Force was charged in the indictment with six counts of conspiracy and bribery. Conviction on a bribery charge the most serious could bring a sentence of up to 15 years in prison and a $20,000 Fine. Twomey resigned from the strike Force in 1981, but purported to maintain personal relationships with the agents and continued to inquire of the agents concerning the Progress of i hair drug investigations the indictment said. The indictment said Twomey received the Money and boat from Frank la pure who recently pleaded guilty to smuggling 145 ions of marijuana into inc United states. La pure provided much of the information thai led to the indictment the government said. La pure was sentenced in july to five years in prison. The government alleged that Twomey using the code name  told la pure about government informants wiretaps the status of grand jury investigations and the likelihood of indictments. The document said la pure would Call Twomey before a drug drop to find about government surveillance at sea. With each successful drop the government alleged. Twomey received Cash payments from lip Cre ranging from $5,000 to $50,000. The indictment also accused Twomey of warning la pure to flee in 1981 because a South Carolina grand jury was about to return an indictment. For the next three years Twomey Alleg edly talked with lip arc by phone to keep him abreast of the search the indictment said