The screen writer (Apr-Oct 1948)

<&. s? >y&&:43p v° Cftestview 6-5108 Plays • Manuscripts .Edited, Typed, Mimeographed HOLLYWOOD NOTEBOOK GERI WAGNER 1213 N. La Brea Ave., Los Angeles 38 HEmpstcad 1159 Hollywood Writers To Aid Yon Something new. Your material judged by 3 members of our staff for expert criticism. Regardless of type of assistance needed, we are qualified to render you valuable service. Specialists in book-length novels, screen adaptations, radio dialogue, stage, short stories, ghost writing and articles. Please send your problems to the Hollywood Writers Aid Association 1317 N. Bronson, Rm. 101, Hollywood 28 Typing or Mimeographing Scripts WRIGHT-O Est. 1921 6233 HOLLYWOOD BLVD. HEmpstead 1131 TYPEWRITERS FOR WRITERS DIAL SOLD AND RENTED ALL MAKES REPAIRED HENLEY TYPEWRITER CO. 6771 Hollywood Blvd., at Highland M. and G. Primoff (Continued from Page 11) probably qualify as deductible traveling expenses. (Coburn v. Commissioner 138 F.2d 763.) Entertainment Expenses. Entertainment expenses, reasonably connected with the writer's profession, are deductible. The necessity for entertaining is more apparent in the motion picture and theatrical field than in the average business, and the Tax Court has found that the practice of regular and widespread entertaining in the theatrical business is customary. Entertainment may take the form of inviting people who might be helpful in a business way to dinners, night clubs, golf clubs, boating parties, etc' The cost of flowers, concert and theatre tickets, cost of admission to football and other games, and the cost of parties at home and elsewhere, including amounts paid to caterers, musicians, singers and entertainers, may all be deducted as entertainment expenses if the expenditures are made in connection with the writer's business. A writer's expenditures for entertainment are clearly allowable if the purpose of the entertainment is to enhance his reputation and to lay the groundwork for future writing engagements. Generally, expenses in connection with the entertainment of newspaper men, playwrights, dramatic critics, backers of plays or pictures, actors and actresses, agents, producers etc., would meet the requirements for deductibility. In the determination of whether an expense is necessary the-meaning of "apropriate" and "helpful" may be attributed to the word necessary. (Blackmer v. Comm. 70F. (2d) 255.) Writers should make a definite effort to keep records to substantiate entertainment and other expenses. The ultimate allowance by the Bureau of Internal Revenue will be greater when a writer keeps records and proof than in a case that depends merely on an estimate. A-utomobile Expenses. If a writer uses an automobile in connection with his profession he may deduct the expense of maintaining the automobile and he may also deduct a reasonable allowance tor depreciation. Consideration should be given to the cost of gasoline, oil, grease, repairs, insurance, garage or parking lot rental, road and bridge tolls, tires, garage service, chaffeur's salary, etc. Cost of car operation in connection with going from home to office and return to home represents a personal expense and is not deductible. If the car is used only partially for business then only the proportion of the expenses that are applicable to the use of the car for business may be deducted. For instance, if the car is used 60% for business and 40% for personal purposes then only 60% of the automobile expenses may be claimed. Depreciation is generally computed on the basis of 25% per annum. If the cost of a car is $3,000 then the deduction for each year's depreciation would be 25% of $3,000 or $750. If the car is used entirely for business, then the entire amount of $750 would be deductible each year until the car has been fully depreciated. If the car is used only partially for business then only a portion of the $750 could be claimed on the basis of the percentage of time the car was used for business purposes. Advertising and Publicity Expenses. Advertising and publicity expenses and expenditures for press clippings are recognized as essential in the writing profession, and are deductible. Club Dues and Expenses. The cost of business entertainment at a club, excluding the amount paid for club dues, is deductible. If club dues are paid exclusively and solely for business purposes they are deductible. If the membership, however, is for pleasure purposes the club dues are not deduc-. tible even though the club membership is used for business entertainment. Only in certain cases will club dues be prorated between business and pleasure. Much will depend on whether there was a strong business motive in joining the club. Union and Guild Dues and Assessments. Union and Guild dues paid by writers are deductible, and in certain cases assessments levied by the union or guild are likewise deductible. On this point attention is directed 21 The Screen Writer, May, 194