European Stars and Stripes (Newspaper) - January 1, 1992, Darmstadt, Hesse                                Page 10 v a the stars and stripes wednesday thursday january 1/2, 1992irs starts the new year in Good form Washington a americans will find a new years greeting from the irs in their mailboxes this week their 1991 Federal income tax forms. After years of mailing its packages just after Christmas and receiving complaints for Scrooge like timing the internal Revenue service has decided to delay until Jan. 2 the arrival of 110 million tax forms. Many taxpayers should receive their form 1040, 1040a or 1040ez on Jan. 2, and nearly All will have them by the end of next week. A few May already have their packages thanks to eager local postmasters who ignored the Irso instructions and jumped the gun. The mailing will Cost the irs $32 million or 29 cents for each package. The tax forms for the third year in a Row will be largely unchanged from the previous year. But there Are a number of important changes to keep in mind particularly for High income and Low income taxpayers a the Basic tax rate for the upper bracket taxpayers has been Cut from 33 percent to 31 percent. The rates for the lower brackets 15 percent and 28 percent remain the same although the income ranges covered by the brackets have been adjusted to reflect inflation. For a single person the first $20,350 of taxable income is taxed at 15 percent the next $28,950 at 28 percent and everything Over $49,300 at 31 percent. The first $34,000 of a married couples taxable income is taxed at 15 percent the next $48,1" cent and All Over $82,150 at 31 percent. The top tax rate on capital gains a profits from the Sale of property and investments a is 28 percent. A both the personal exemption and the Standard deduction also have been adjusted for inflation. You now May exempt $2,150 for yourself your spouse and each child up from $2,050. The Standard deduction claimed by people who do not itemize rises to $3,400 for a single person up from $3,250. The deduction for a couple increases to $5,700, up from $5,450. A hoping to eliminate one of taxpayers most common mistakes the irs is printing the Standard deduction amounts on the return rather than requiring filers to look up the amount. A for those who itemize interest on personal debt such As credit card borrowing and Auto Loans is no longer deductible. Home mortgage interest continues to be deductible. A earned income credit a the Benefit primarily for Low income working families with children a has been expanded but complicated. The credit can reduce taxes by As much As $2,020, up from $953 last year. Taxpayers with earned income of up to $21,250 Are eligible but the Basic credit declines As income exceeds $11,250. A new form schedule Etc is included in tax packages to claim the credit. And for the first time single taxpayers Are eligible. Those who need forms not included in their packages May Call toll free 1-800-tax-form.repeat do i offender gets 5 years in fatal car Accident St. Paul Minn. A a Man with five previous convictions for Drunken driving was sentenced to five years in prison monday for vehicular homicide. Thomas condones blood alcohol level was nearly three times the Legal limit on july 27, when the pickup truck he was driving struck and fatally injured Rebecca Jolly a 28-year-old Mother of three. Prosecutor Clayton Robinson had asked that Condon 34, be sentenced to 10 years in prison the maximum allowed under state Law. He cited condones Lack of remorse previous Drunken driving convictions and failure to assist Jolly despite training As a nursing assistant. Condon claimed Jolly was being beaten by her husband and that the Accident occurred when he stopped to come to her defense Robinson said. Condones sentencing for criminal be faces a no places Sicular homicide was the latest chapter in a record that includes repeated alcoholism treatment Halfway houses driving suspensions and Brief jail terms. He was arrested for Drunken driving in december 1987. Less than a week later he was arrested again a his sixth time since 1976. Under a plea bargain the second offence was dropped and Condon agreed to a sentence of 90 Days in jail and a $2,276 Fine which he never paid. At the time of Jolly a death condones blood alcohol level was 0.27 percent. The Legal limit is 0.10. Witnesses said he had been driving erratically before hitting Jolly As she stood by her parked car in front of her House. His License had been revoked a year earlier. Ramsey county District judge Charles Flinn also ordered Condon to make restitution to Jolly a family for her burial expenses about $1,500, Robinson  Teresa hospitalized with serious heart condition la Jolla Calif. Apr Mother Teresa was reported in serious condition tuesday after suffering an episode of congestive heart failure and undergoing a procedure to unclog her coronary arteries. The 81-year-old roman Catholic nun who won the Nobel peace prize for her work with the poor of Calcutta India was admitted to Scripps clinic and research foundation with pneumonia on thursday. A she is seriously ill but she is making steady Progress a or. Paul Teirstein said. He said she was a a Chipper monday and looked Well and could be released from the Hospital in about a week. Mother Teresa on saturday developed symptoms of myocardial ischaemia an inadequate blood Supply to the heart doctors said. That caused congestive heart failure a weakening of the hearts ability to pump blood. Doctors on sunday performed a balloon angioplasty to Force open the arteries Teirstein said. The procedure involves a tiny balloon that is inserted into the coronary arteries by a Catheter. Mother Teresa has been visited by nuns from her order who have told her Pope John Paul ii is praying for her said sue Pondrom a Hospital spokeswoman. Mother Teresa became ill in Tijuana Mexico during the last leg of a world tour of facilities affiliated with her order missionaries of Charity. Despite heart problems and failing eyesight she has continued to travel , Bush top annual Best dressed list from wire reports russian president Boris Yeltsin joined president Bush on the fashion foundation of americans annual list of Best dressed men for the first time having a captured the fashion worlds attention when mounting a tank to Stem a coup do eat a it was announced in new York. The Natty russian known for wearing Well tailored conservative suits made the 50th annual list issued monday by the american tailors organization. It was Yeltsin s first . Honor for his sartorial sense Bush was returned to the list after having been bumped last year by Secretary of state James a Baker Iii. Bush was cited for his sports wardrobe and patterned socks. It was the first time russian and american leaders headed the list since Mikhail Gorbachev and Ronald Reagan made the fashion Summit several years ago. Reagan has since been elevated to the foundations Hall of fashion Fame along with Clark Gable Cary Grant Jackie Gleason Frank Sinatra and new York mayor David Dinkins. Others on the 1991 list announced by John Tudor a Manhattan custom tailor and Fra chairman were a actor Warren Beatty praised for bringing Back wide lapels three Button conservative Cut suits As Well As double breasted models and pleated and cuffed trousers in the 1930s-�?T40s period film bugs. A Larry King the to talk show Host described As a capturing one s Eye with patterned ties and shirts and  a gov. Bill Clinton of Arkansas cited for a a fashion flair mindful of president John f.  a sen. Connie Mack r-fla., noted for a smartness in formal  a Tommy tune Broadway choreographer performer and producer named for his a impeccable sense of style. A Gen. Colin Powell described As having a Quot four Star figure that is a custom tailors  a russian president Boris Yeltsin known for wearing Well tailored conservative suits was named to a fashion organization s Best dressed list monday. A Charles Steven Cohen a new York realty tycoon cited for his suave executive dressing. A Leon Hess owner of the new York jets football team singled out for a dressing like a  on Silver screen Rock Singer Gregg Allman makes his movie debut in Rush by playing a menacing drug dealer but does no to compare the role to his own Days of heroin and alcohol abuse. A no because my problems like that ended a Long time ago a Allman told the los Angeles times. A. I guess if you went through the 60s a Well i remember bits Ana pieces of it. It s like Graham Nash told me a anybody who says they remember the �?T60s Wasny to there. Allman says he Learned a lot about acting from costars Jason Patric and Sam Elliott and director Lili Fini Zanuck and is interested in More roles. A a in be had some scripts come in a he said. A at this Point i can be a Little More Picky about it. I done to know what it la be but i Hope to work with Zanuck people  slows poet Ginsberg poet Allen Ginsberg cancelled an appearance in san Francisco because he was recuperating from a mild heart problem that kept him hospitalized for a week an associate said. Ginsberg 65, was discharged last weekend from Mary Imogene Bassett Hospital in Cooperstown n.y., a Hospital spokesman said. Marc Olmsted an associate of Ginsberg a in san Francisco said Ginsberg suffered a mild congestive heart failure on dec. 21. A the situation is not life threatening a Olmsted said. A the was not feeling Well and checked himself into the Hospital. He had Felt shortness of breath and had fluid around the  the author of howl and other a a beat poetry had been scheduled to do a Reading sunday in san Francisco at the National convention of the Modem language association of America