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the precedent having been set who can complain if future generations called upon to defend the u.s. yield to the temptation to avoid the danger of combat by simply declaring the war <unk> and <unk> until it is over |
finally i think it important to point out the extraordinarily high <unk> of non-violent civil disobedience in these days of intensive media coverage |
give television a chance to cover live any breaking of the law and no second invitation will be required |
this brings into question the <unk> of those who lead civil disobedience demonstrations |
do they want the <unk> for themselves or for their cause |
here is a good rule of <unk> if the movement produced the leader the chance that he is <unk> is much greater than if the leader produced the movement |
in either case ask yourself whether you have become better informed on the issues under protest by watching the act of civil disobedience |
if you have not it is probable that a <unk> airing of the dispute by calm and rational debate would have been the better course |
mr. <unk> was vice president of the u.s. from N until he resigned in N |
gov. george deukmejian and key legislators agreed to back a temporary <unk> increase in the state sales tax to raise $ N million for repairs and relief associated with last month 's earthquake |
the tax increase which will be considered at a special session of the state legislature that begins tomorrow would cover only part of the estimated $ N billion to $ N billion in total damage caused by the oct. N quake |
aside from as much as $ N billion in recently approved federal aid the state is expected to draw from a gubernatorial emergency fund that currently stands at an estimated $ N million |
i am not aware that there is anything but bipartisan agreement for the general <unk> of the <unk> plan said a spokesman for the governor after a monday meeting with legislative leaders over the <unk> question |
the tax increase on top of the current <unk> per dollar sales tax would become effective this dec. N and expire dec. N N |
the <unk> plan was preferred over an alternative that would have boosted the state gasoline tax |
some legislators expressed concern that a <unk> increase would take too long and possibly damage chances of a major <unk> ballot initiative that voters will consider next june |
despite continuing problems in its newsprint business <unk> corp. posted a N N gain in third-quarter net income |
the consumer-products and newsprint company said net rose to $ N million or $ N a share from $ N million or $ N a share a year ago |
sales rose N N to $ N billion from $ N billion |
after a flat second quarter tied largely to lower newsprint earnings <unk> attributed the gain to improved results in its consumer businesses in north america brazil and korea |
those gains came from higher prices particularly for disposable <unk> and tissue products and from increased sales primarily for <unk> products the company said |
newsprint results continued to be depressed the company added because of industrywide price discounting |
the <unk> comparison was also enhanced by charges taken in the year-earlier period including $ N million related to the modernization of a pulp and newsprint mill in alabama |
in the N period also interest expense and tax rates were lower than a year ago |
in the first nine months profit rose N N to $ N million or $ N a share from $ N million or $ N a share |
sales rose N N to $ N billion from $ N billion |
in new york stock exchange composite trading <unk> closed at $ N a share up $ N |
intensive audits are coming to N taxpayers as research guinea pigs |
this is the year <unk> <unk> of N personal returns are being picked <unk> for <unk> audits to help the irs update its criteria for enforcement audit selection and use of resources |
the last taxpayer compliance measurement program survey covered N returns |
the <unk> project starts jan. N and is to be done by may N N |
specially trained irs agents will look for <unk> income and <unk> deductions and credits |
the agents will make more than routine inquiries about such items as <unk> status and dependents they want to look at living standards and business assets |
but they also are to see that taxpayers get all <unk> tax benefits and to ask if <unk> who sought irs aid were satisfied with it |
courts have ruled that taxpayers must submit to <unk> audits but the irs will excuse from the <unk> <unk> anyone who was <unk> without change for either N or N |
rewards have been suggested but never adopted for <unk> who come through <unk> audits without change |
penalty overhaul is still likely congressional sources say |
<unk> proposals to <unk> the more than N civil penalties and make them <unk> and easier to <unk> are in the house tax bill |
but they were stripped from the senate bill after staffers estimated penalty revenue would fall by $ N million over five years |
still congressional aides say penalty reform is a strong candidate for enactment even if not this time around although some provisions may be modified |
sen. <unk> d. <unk> a leader on the issue who generally backs the house plan wants some changes for one separate sanctions for negligence and large <unk> of tax owed not a single penalty |
he would ease the proposed penalties for delayed <unk> deposits and for <unk> form N and other reports that taxpayers correct voluntarily |
the general accounting office urges congress to ensure that all penalties retain their force as <unk> |
taxpayers ' rights are defined by a growing number of states |
the N tax act created a federal bill of rights <unk> out irs duties to protect taxpayers ' rights in the assessment and collection of taxes |
states are following suit |
california enacted a rights law in N |
in N illinois kansas ohio oregon and south carolina have adopted rights laws the federation of tax administrators a state officials ' group reports the features vary |
and taxpayer groups are urging legislation in many other states |
one group is the committee on state taxation which <unk> N <unk> corporations and advises the council of state chambers of commerce |
the group 's mark <unk> says its efforts begun in N have led to the introduction of bills in massachusetts minnesota and colorado to establish <unk> procedures affecting all kinds of taxpayers |
the group also seeks <unk> among states in provisions for taxpayers ' rights |
this week new york city announced a <unk> policy <unk> on the federal bill of rights for taxpayers |
the <unk> rate allowed for business use of a car in N has risen to N cents a mile for the first N from N cents in N the irs says the rate stays N cents for each added mile |
also <unk> N cents for charitable activities and nine cents for medical and moving costs |
ira <unk> could be used to qualify for bank services under a bill entered by <unk> chandler r. wash and <unk> d. texas |
the bill would thwart a recent labor department opinion that investing <unk> funds to earn free checking violates the law |
hugo <unk> vast <unk> |
south carolina 's congressional delegation has entered senate and house bills to provide special <unk> treatment and other tax relief for <unk> growers in the hurricane disaster areas |
he rode his <unk> but he could n't milk it the tax court says |
the court often <unk> deductions of <unk> costs do they stem from a <unk> activity or a <unk> <unk> |
but it 's rare to see both functions in one case |
charles o. <unk> of mount <unk> ind. investment broker <unk> and son of a former stable owner <unk> tennessee walking horses for six years raised cattle for four and never made a profit on either |
he claimed losses totaling $ N and the irs denied them all |
special judge <unk> noted that <unk> managed <unk> in a <unk> way he kept detailed accounts practiced soil conservation enhanced his experience by consulting experts spent several hours a day doing chores and dropped the sideline when his best <unk> <unk> died |
yet he took little <unk> care with his cattle he had no prior experience and did n't seek business counsel about them |
the judge said <unk> may <unk> his $ N of losses from horse breeding but rejected the $ N in deductions from the cattle operation |
briefs |
the irs already is doing intensive <unk> audits of N returns for N and fiscal N filed by corporations with under $ N million in assets |
president bush says he will name donald e. <unk> to the new treasury post of inspector general which has responsibilities for the irs |
the u.s. and finland signed an income-tax treaty subject to <unk> |
an arbitrator awarded eastern airlines pilots between $ N million and $ N million in back pay a decision that could complicate the carrier 's bankruptcy-law reorganization |
eastern a unit of texas air corp. said it is <unk> the ruling to determine if it can appeal |
it 's unclear whether eastern will succeed in <unk> the arbitrator 's decision made in a <unk> pay parity dispute that <unk> both the carrier 's chapter N petition and its N acquisition by texas air |
all eastern 's previous court efforts to head off the pilots ' demands have failed |
an eastern spokesman said he does n't expect that the arbitrator 's ruling will have any overall material effect on the company 's strategic plan |
bankruptcy experts said the law is n't clear on how such an arbitration ruling can affect a company 's case |
like any other creditor the pilots will have to apply to the court for payment of their claim |
that may leave a lot of <unk> for u.s. bankruptcy judge burton r. <unk> to decide what if anything the pilots actually collect |
in august he issued the ruling that let the pilots pursue their <unk> <unk> before the arbitrator |
the pilots ' contract with eastern calls for a <unk> acceptable private arbitrator to resolve such <unk> |
in a statement to employees eastern said the company was disappointed by the ruling |
the obligation is totally unwarranted the statement said |
james <unk> a lawyer for the air line pilots association said the pilots were extremely pleased |
this is a blow not only to eastern but to the creditors committee he said |
eastern 's creditors committee along with the company has consistently opposed the pilots ' claim which if paid would have to come out of money both hope to use to pay off other bankruptcy claims |
eastern and its creditors are in the final delicate stages of negotiating a second reorganization plan to pay off the airline 's debts |
an earlier plan which had received the creditors ' approval in july fell apart when eastern changed its business plan |
it is n't known whether the pilot claim was figured into either plan |
the dispute between eastern and its pilots is over a pay parity clause in the pilots ' contract |
the clause was part of an agreement in which pilots accepted a substantial pay cut as long as no other labor group got a raise |
shortly after texas air took control of eastern some machinists union supervisors received a N N pay raise |
the pilots argued that this triggered a pay raise for them |
eastern has disputed the claim but a federal district court an appeals court and now the arbitrator have all <unk> with the pilots |
the two sides do n't even agree about how much money is at issue |
the pilots put the amount as high as $ N million the company at $ N million |
another arbitrator is hearing another pay parity case between eastern and its pilots resulting from a similar set of circumstances involving a separate pay raise granted another union |
a decision on that case is n't expected before <unk> |
ironically many of the pilots involved have left eastern or are still striking the carrier which filed for bankruptcy protection march N |
about N have crossed the picket lines and returned to work |
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