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• '» • M s' * •y-'r I-OSWS From the point of view of in- 'i-.'/'-conie tax, not all losses arc deli,'? ductible from income. Those that n;are deductible, are clearly defined in. the law and its judicial inter- '* pretations. 0 Losses that are deductible must be incurred through: (1) activity ^connected with a trade or business, (2) transactions entered into for profit, although no,t connected with a trade or business,, or (3) casualty. The first group, having to with a trade or business, is quile clear from its definition and includes any loss i ;icident to the normal operation of one's business. An example might be that of food spoiled during storage or preparation in a restaurant. Here we must &^make it clear that there is no additional deduction for the spoilage loss, other than the original charge to purchases. Inasmuch as the renting of real estate is classified as a trade or business, any loss resulting from the operation of rejntal property would also come linfthls classification. Transactions entered into for profit, although not connected with ^,» ope's trade or business, include leases that may be* incurred I: ' . through investments or speculations in securities, commodities or other media suitable to the pur- _3>ose. It is pertinent to observe Jiere that gumbling losses are not included In this deductible group end may be taken only to the extent, and not exceeding, reported {gambling profits of the same s period. Casualty losses resulting from lire, theft, storm, flood and other ^sources that can be neither antici- 'pated nor Controlled are deductible They need not be incurred on business property in order to be defined as deductible, but may Include such misfortunes as the '" burning of one's residence or the furnishings thereof, the accidental .damaging of one's pleasure car. -the actual th ft of one's wallet or the damage caused by wind, flood blizzard, sandstorm, dust storm. ** Casualty Losses and Thefts Losses are allowed for property danVaged or destroyed by natural : forces such as freezing, fire, -storms, floods, earthquakes, tornadoes or collision or some other type of casualty not caused by the willful negligence of the taxpayer. These losses may be, either ort • one's personal property or on income- producing property like- ip building or farm. The amount of loss is determined by the difference in the fair market value of the property just before the casualty and the fair market value immediately after the casualty. However, the loss may not exceed the actual cost of the property involved. Any insurance received as reimbursement must be offset against the loss of the property to determine the amount of net deduction. The amount may never exceed the adjusted basis of the property--that is, the cost less the depreciation allowed or allowable plus all betterments and improvements. It must be determined in all ca&es that the loss was not due to The Chicago Motor club says that whea a car leaves the highway or craakea into another vehicle without leaving skid marks it is usually assumed that the driver dozed eff. This can often be explained by physical weariness but in many cases, as reported by drivers who caught themselves nodding, it is the Monotony of sight, sound and sensation which brings on t feeling of drowsiness. Three factors unite "highway hyypnosis" to the methods used by a hypnotist to put his Subject into a trance. The first is what scientists call "repetitive stimuli'. any willful negligence on the part It refers to the repeating of words and motions--the hypnotist saying sleep, sleep'* -- over and over while passing his hand back and of the other two. A 'lowered alertness' is brought about in the subject by1 the manipulations of the hypnotist. By this time his will has be^n jellied and he is susceptible to the desires of the other. With the driver, this is when the danger is acute. Hie reflexes are sluggish, his eyes are heavy and senses dull. What are . the defenses against 'highway hypnosis"? The motor club says that the need is for an outside influence to alert the motorist. to distract him from his reverie. The car radio or windshield wiper can be turned hannot create a stuffy atmosphere In the car. But the best defease of all, according to the club, is to pull off the road and take a nap. Two Price SlabHiwtlon Offices Open In District • V U of the taxpayer and that the ©casualty was entirely beyond his control. The loss of property sustained through theft or burglary may be claimed if evidence is submitted, but misplacement or careless leaving of an article or negligence in watching something^ like a purse or suitcase does not qualify the loss as deductible. You may not plajm a loss on someone else's property, even though it was in your possession at the time of the casualty, and you mav not deduct any damages paid for another individual's property or person. SUGGESTIONS MA£>E TO RID DRIVER OF "HIGHWAY HYPNOSIS" A motorist traveling a long distance on a smooth and comparatively straight highway can be lulled into a state of three-fourths consciousness by the hum of the motor, the tires whirring on the pavement and by the fixation of his attention on the road ahead. Forging ahead rapidly in the task of building the midwest line against inflation. Michael Howlett, director of region 7, Office of Price Stabilization, this week is opening the Peora district office of OPS. I Region 7, with headquarters in on. There j o,(cag0> comprises the states of should also be good ventilatfon so j niinois, Indiana and Wisconsin, that the warmth of the. heater I Illinois has been assigned two district offices, Peoria and Springfield, the laftol to be opened Mans* 5. The peorii 4iet)rlct OPS Office will have jurisdiction in" price matters in the northern half of 1111- iiois except Cook county, bounded On the South by the countes (inclusive) ' of Hancock, McDonough, Fulton, Tasewell, McLean, Ford and Iroquois. Population of the thirty-eight counties In the district is 1,861,000. ' Director Howlett arged that inquiries concerning price matters he directed by mail to the Peoria District OPS. Clarke BiilMIng., Peoria, Illinois. Need rubber stamps? Order at The Plaindesler. DR. HENRYIi&Onr 4, OPTOMETIOST • • . A t 1 3 8 S . G r * « n S l r o o t M c H » n * y (doted Thursday Afternoons) "v;/4 • ..;a< C * H -p%) -- GLASSES FITTOT VISUAL REHABILITATION RYES EXAMINED •ISUAL TRAINING - COMPLETE VISUAL ANALYSIS ibuRS DAILYt • to 18 A. M. and 1 te ft P. M. HtDAY EVENINGS» 6:M to 8:M F, * ^ EVENINGS RY APPOINTMENT ' PHONE McHENRY 452 ft'. 1to; if "tec foHh in/ front of the subject's eyeS This Is designed to dull the subject's sensations by filling them without let-iJp with only a single object. In motoring on the open highway. this can be compared to that rigid attention given unceasingly to the road ahead, also to, the monotonous drumming of tires on pavement and the bumming of the motor*. Second, the 'power of sagges-^ tion'. The hypnotist will say, "you arc ^becoming weary--you are getting more and more sleepy--you want to sleep."--On the road, the suggesting is done by the sameness ©f the sensations received by the driver. But the "suggestions" received by him are the more\dangerous because he actually Teels them; the hypnotist must be content with merely trying to make the subject think he is becoming weary, whereas, with the driver, the 'suggestion' is felt physically -he really is getting tired. The third factor is a combination I Consignment be toitod at twr Modem! EVERY WEDNESDAY NIGHT 7:30 P. M. Your shipper eews weigh more when sell hero. Yonr calves bring mere here. Your dairy nad breedlag cattle eaa Sales Barn. Your cattle and hogs ca» fee Bold by the dollar OJf by the! pound. Come and See Yonr Stoek Sold. We are here to serve yon. Wo pay conlgior day after the sale. WE ARE BONDED Woodstock Comm. Sales Co- Inc. PHONE 572 or 499 -- WOODSTOCK. ILL.] BE WISE FIRESTONE TRUCK .TRACTOR AND. • PASSENGER TIRES We Have A Complete Lino gf Snow and Mud Tiros. BATTERIES I TIRE CHAINS WE WILL GIVE YOU $3.00 FOR THAT OLD BATTERY WHEN YOU PURCHASE THAT NEW ONE AT OUR STORE. TRUCK. TRACTOR and PASSENGER CHAINS OF ALL SIZES TRADE IN YOUR OLD TIRES Retreads In All Popular Sizes. WALTER J. FREUND TIRES . * TtTBES -- BATTERIES -- ACCESSORIES «fe and Tube Yulcanlzlng. . Bicycle Repairing. ALL WORK GUARANTEED *||OXE 9M WEST McHENRY Ppen Erenlngg and Sundays NYE DRUG STORE 119 NORTH BIVEBSIDE DRIVE •^'••IWONE 26 DRUG STORE ' Mastereraft HEATING FAD 4-position, twitch . $£18 RODEO £' Stationery 24-shts CSiCfcC «nvpt. / Fo' household uses. Slightly irregular Keller Analgesic Balm Generous tube 59c 6t)c Si,. ALKASELTZER 25 Tablets 54° FULL PINT. NOW SALE PRICED (LIMIT 1) $1.25 SIZE PRICED LOW (LIMIT 1) 4-ot. Bottle CALAMINE LOTION 14e GRAIN TABLETS (LIMIT 1) OINTMENT. 1-OUNCE (LIMIT 1) Box of 24 SUCRETS LOZENGES Individually wrapped 25° OF HYDROGEN, FULL PINT (LIMIT 1) Pack of 5 GILLETTE BLUE tLADES 25c HHilTE ME Cetching Co aid TAR with CREOSOTE 8-ounce 89c bottle . $1.25 Size Petregalar Laxative l6-oz. bottle 98c of 100 Knitted DISH CLOTHS 15x15 inches 9e I Soap Diali • With this coupon -- _ (Limit 1) 10c Values COMBS ASSORTED STYLES FOR 15° 40c Sue VICK'S VAPO-RW Stainless 33° Smartly LUClT£ Bath Bowl 98c VALUE TABLETS Bottle of 12.. QP Helps to relieve cpld distress. Salt / Effective I "TIDY" O00tforMts Sr.., 49- Liquid, cream or powder. Walgreen ASPIRIN TABLETS *°"'"2i59 Perfection HAND CREAM 3?ounce 45 Contains lanolin to soften hands. Formula 20 CREAM SHAMPOO 89® * Ccntaltr > CANASTA CARDS Zi 89e w Values LO 42.9# All Matal Compacts Smart AAd designs mw: M a q n i f v i n q M l i t o r 2-oz. Bottle 0. S. P. CASTOR OIL 14e Medium SIM DRENE SNAMPOO With conditioner 57 60c Si,. MURINE for the EYES 54" Leon Laraine POWDER PUFFS ^2 FOR 15* (LIMIT 2) COCS/OOAS Polished cherry wood flash liqht Batteries 2fo116c llUlr V MINTS 01 ' fRUIT DROPS 310110c U60L BI8IIFECTAMT 6 ozsiteSS* TOOTH BBUlSHM O r a t o n . 2»7» 50' ITALIAN BALM 4-o». bottle «' MIBOL TWLETiTT 3-oz. bottle EX-LAX box of 18 RERVHIE Saybrooks, 8-oz. . . . . .88* 50* BARBAS0L Shave Cream . . 30* &*{, V1TAMIMs Oil UN HAIR PINS koc box 2 »1> BR0M0 SELTZER regular size . 60* • Viidi FoUDhai . |S alad Baw|l mWf&thiS . fi> coupon . . .^7 g. (Limit 1> I Or. C.IJw.ll SYRUP Of PEPSIN * 4-oz. bottle 94c 6-oz. Size TANNETTE Antiseptic ^ POWDER jS9c sa 2S """it" ^^ITcon. ^ • •2 1^ 212 COD LIVER OIL TUN^ mm CHLOBIDE 100 BREWERS YEAST TABLETS 100. Aids nun-ifion Owfsen brand. \-