European Stars And Stripes (Newspaper) - August 21, 1987, Darmstadt, Hesse                                Vow a minute Honey it Mish take me a while to 6et the hams of this the Good and the bad of tax Reform stories by Mary Neth consumer editor double incomes will they spell double trouble when lax Lime for 1987 earnings foil around a number of married dual income stars mid stripes readers have expressed concern they tear thai the tax Reform will place a heavy Burden on couples Wilh iwo incomes. Attorney John k. If Altensen chief of the Legal assistance division in the office o the v corps staff judge advocate in Frankfurt says such worries Are unfounded. Being married does t change your  he says. They did away Wilh the old schedule w. Thai s the bad news the Good news is thai they five built the reduction in offered into the joint  Belore the schedule a married join rates generally worked to the disadvantage of Bolh parties it pushed them Inlo a higher income bracket Hal resulted in a bigger tax bile than in they had stayed smile. Because of it says Martensen we used to have those bizarre cases where people would go of Doc. �9 to Haili or someplace and get divorced so they could Lile separate  schedule w was an attempt to co feel his problem of higher faxes on double incomes it offered an adjustment of income giving roughly a $3.000 deduction though schedule w has been done away with. Martensen says that married couples Aren i Back to being penalized the tax Reform he explains was no designed to penalize marked couples with iwo incomes. There has been however some lax reduction for people with very Low incomes this might be whal some married couples in the higher brackets regard As unfair. He polls out that the Reform act was t an across the Board aide Mph to lower everyone s la is. Ii was mainly designed to go after passive income real estate investment trusts and the Tike. Martensen says that As far As the 1040-a form goes they have broadened a couple of blocks but Litiere Are no real changes ii is when you get to schedule d. Capital gains and losses Hal things get complicated. They have done away with the traditional approaches thai allowed Only declaring 40 percent of a Long term capital gain says Martensen. The transitional Rule Pul Inlo effect faces taxpayers with incredible compilations and a built in danger Lor making errors. Belore you can go beyond line 20," he says you have logo Back to the 1040 form and figure of whether you fit Inlo a certain income  schedule a covering supplemental or passive income also offers some unpleasant surprises this is where they have really cracked Down says Martensen they Are Binning certain types of income. It is no longer possible to offset one income with the losses irom another As people traditionally have  income or loss must be figured separately Lor partnerships and corporations for estates and trusts and for real a sole mortgage investment conduits. You cannot Lump All investment losses and deduct them irom your military income As was possible in the past. The lax changes Hal Martensen believes will effect most members of the military Are those involving employee business and moving expenses Many members of the military have claimed excess moving and business expenses in the past. Ii has been common for example to Pul in Lor the difference Between government mileage and what was considered the mileage allowed by the irs. Many claimed business expenses when try funds or a government vehicle weren t allowed for a trip they needed to make for then Job. Now. It is going to be very Dill cull to claim such expenses he says the new moving and business expense limitations Are going la be foil across the  Page 16 the stars and stripes Friday August 21. 1987 capt. Christine Arrington handling cases of marital woes ninety percent of my clients Ash questions about divorce or separation says capt. Christin Earrington. New chief of client service for Usa eur Headquarters Legal assistance office. Legal assistance offices Are the place logo to seek redress irom consumer rip oils to obtain information about lax problems advice on family Legal matters and to have a will drawn up. Though Only 50 percent of her practice involves family Law Airington has found that since she look Over the Usa eur position in june her Calendar is being booked almost solidly with cases of marital woes. Since contemplating a divorce or separation is a major reason Lor seeking Legal advice she is planning classes to answer Many of the routine questions such As what rights Are involved under a separation in  most members of the Mii Ilary. Who divorce while overseas do so under the Laws of their Home states. Separation agreements drawn up by a Legal assistance lawyer in Europe can Lator be incorporated Inlo a . Divorce says Arrington. She advises that no one should sign such an agreement without first seeking the advice of an attorney. Such agreements can cover everything from property rights to financial obligations and child support. Arlington s Usa eur position also Means serving As counsel to the armed forces disciplinary control Board the Tii service organization thai protects the military by declaring companies end individuals with dubious business practices off limits to members of the military. Over the years firms Selling everything irom furniture to books to paintings have been placed on the off limits list. Al counsel to the Board Arrington will collect consumer complaints and when deemed valid turn Over the names of the offending firms or individuals to the Board Lor action. She also will Issue handouts to make Consumers aware of their rights to familiarize them Wilh German Law end to give information about the new tax Laws. Tax Law is Arlington s favorite Field it is a steady area thai becomes More and More complicated she explains before taking Over her present position. Arrington served Lor a year As an administrative Law officer or the office of the staff judge advocate 32nd army defense command in Darmstadt. She was in the air Force Reserve from 197s to 1983 while an undergraduate at the University of Pittsburgh then upon graduation entered the army. A native of Viiginia she says Hal As a child she always wanted Lobo a lawyer and chose the military because of the Job Market in the United slates. She has no regrets the military has Given me a Good income and whatever i have asked Lor has been  she met her husband also a Captain while stationed in the United states the iwo have been married Lor a year and Are the parents of a baby daughter m n