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HEARINGS

BEFORE THE

COMMITTEE ON WAYS AND MEANS

HOUSE OF REPRESENTATIVES

EIGHTY-THIRD CONGRESS

FIRST SESSION

ON

FORTY TOPICS PERTAINING TO THE GENERAL REVISION

OF THE INTERNAL REVENUE CODE

PART 4
(Topic 40)

JULY 28, 29, 30, AUGUST 3, 4, 5, 6, 10, 11, AND 12, 1953

4.S. Congress, House,

Printed for the use of the Committee on Ways and Means,

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COMMITTEE ON WAYS AND MEANS

DANIEL A. REED, New York, Chairman THOMAS A. JENKINS, Ohio

JERE COOPER, Tennessee RICHARD M. SIMPSON, Pennsylvania JOHN D, DINGELL, Michigan ROBERT W. KEAN, New Jersey

WILBUR D. MILLS, Arkansas CARL T. CURTIS, Nebraska

NOBLE J. GREGORY, Kentucky NOAH M. MASON, Illinois

A. SIDNEY CAMP, Georgia THOMAS E. MARTIN, Iowa

AIME J. FORAND, Rhode Island HAL HOLMES, Washington

HERMAN P. EBERHARTER, Pennsylvania JOHN W. BYRNES, Wisconsin

CECIL R. KING, California
ANGIER L. GOODWIN, Massachusetts THOMAS J. O'BRIEN, Illinois
ANTONI N. SADLAK, Connecticut

HALE BOGGS, Louisiana
HOWARD H. BAKER, Tennessee
THOMAS B. CURTIS, Missouri
VICTOR A. KNOX, Michigan
JAMES B. UTT, California

GORDON GRAND, Jr., Clerk
Thos. A. MARTIN, Assistant Clerk

II

CONTENTS

Statement of

Pago

Acer, Victor A., vice president, Spencer-Kellogg & Sons, Inc., Buffalo,

N. Y.

2371

Ahlgren, Mrs. Oscar A., president, General Federation of Women's

Clubs ..

2229

Allen, Hon. John J., Jr., a Representative in Congress from the State
of California

2360
Alvord, Ellsworth C., Washington, D. C.

2894
American Farm Bureau Federation.

2897
American Federation of Labor.

2895
American Taxpayers Association.

2896
Auchincloss, Hon. James C., a Representative in Congress from the
State of New Jersey -

2688

Babbitt, William C., managing director, National Association of

Photographic Manufacturers, Inc.-

2336

Barit, A. E., chairman, taxation committee, Automobile Manufac-

turers Association..

2393

Bartlett, Hon. E. L., a Delegate in Congress from the Territory of
Alaska.

2690
Batt, Harry J., Sr., chairman, special tax committee, National Asso-
ciation of Amusement Parks, Pools, and Beaches -

2463

Battle, Hon. Laurie C., a Representative in Congress from the State

of Alabama..

2455

Beaman, R. L., owner, Beaman Battery Manufacturing Co., Beaumont,

Texas.

2916

Becker, Benjamin M., United Manufacturing Co., Chicago, Ill.,

accompanied by Martin M. Nelson, Bally Manufacturing Co.,

Chicago, Ill., and Bailey Walsh, Washington counsel for both

companies.

2505

Bemis, Charles A., executive vice president, Sepco Corp., Pottstown,
Pau

2222

Benedek, Manfred H., counsel, Associated Fur Manufacturers, Inc. 2569

Berg, Rudy, on behalf of Air-Conditioning and Regrigeration Insti-
tute

2871

Berkowitz, Max, director, National Authority for the Ladies' Handbag

Industry

2632

Blakeslee, H. G., representing electric housewares section, National
Electrical Manufacturers Association --

2224
Blessing, Leo B., Judge, Juvenile Court, New Orleans, La-

2468
Boch, Ludwig, executive secretary, Pennsylvania State Council of
Brewery, Soft Drink and Distillery Workers.

2837

Boettcher, Arthur S., chairman, tax committee, National Luggage

and Leather Goods Dealers' Association...

2629

Bogan, Charles G., secretary, Hotel Greeters of America

2720
Boland, Daniel L., general counsel, National Paint, Varnish and
Lacquer Association, Inc.

2370
Bolton, Hon. Frances P., a Representative in Congress from the State
of Ohio..

2228
Bolz, Sanford H., counsel, Cigarette Lighter Manufacturers Asso-
ciation, Inc.

2302

Bossemeyer, James L., executive vice president, National Association

of Travel Organizations.--

2704

Bowen, Harry A., attorney, American Society of Travel Agents, Inc.- 2707

Brady, Joseph E., coordinator of State councils, United Brewery and

Distillery Workers..

2831

Bresnahan, John _M., director, Port of Boston Authority

2760

Buckley, Joseph F., president,'Wine & Spirits Wholesalers of America,

Inc.

2799

2804

2429

2865
2546

2245

2849

2608
2895
2482

Statement of-Continued

Bunino, Rocco, B., president, National Licensed Beverage Associa-

tion.-

Burger, George J., vice president in charge of Washington office,

National Federation of Independent Business-

Byrd, Hon. Harry F., a United States Senator from the State of

Virginia
Campbell

, Park H., county attorney, Dade County, Fla-,
Canelli, John J., past president, accompanied by L. A. Ebersole,

executive secretary, National Bowling Council..

Carlson, Carl, vice president, Cigar Manufacturers Association of

America

Chapin, C. L., president, Repeal Associates, Inc.-
Citronbaum, Jack, executive vice president, Luggage & Leather Goods

Manufacturers of America, Inc

Clohosey, Addison B., on behalf of Research Institute of America.

Coleman, Laurence Vail, director, American Association of Museums.-

Costley, Alton M., chairman, national affairs committee, National

Automobile Dealers Association.

David, Thomas H., manager of product planning, Hotpoint Co.,

Chicago, Ill.---

Davidson, John C., director, Government finance department, Na-

tional Association of Manufacturers..

Desmond, Edward T., executive director, international affair depart-

ment, Miami Chamber of Commerce, Miami, Fla....

Dickson, J. H., Birmingham, Ala.---
Distillery, Rectifying and Wine_Workers' International Union.--
Dondero, Hon. George A., a Representative in Congress from the

State of Michigan...

Durand, J. D., secretary and assistant general counsel, Air Transport

Association of America.

Edelmann, Chester M., treasurer, H. L. Green Co., Inc.---
Elbe, John A., chairman, tax committee, New York State Safe De-

posit Association.
Elgin National Watch Co., Elgin, Ill.-
Farr, Mort F., National Appliance and Radio-Television Dealers

Association, accompanied by Peter R. Nehemkis, Jr.
Farrington, Hon. J. Ř., a Delegate in Congress from the Territory of

Hawaii
Feinberg, Sydney S., president, Luggage & Leather Goods Manufac-

turers of America, Inc.--
Feller, Karl F., international president, International Union of

United Brewery, Flour, Cereal, Soft Drink, and Distillery Workers

of America, CIO.
Fernos-Isern, Dr. A., Resident Commissioner of Puerto Rico...
Flickinger, V. W., president, National Conference on State Parks,

Inc.n.
Foerstner, George C., executive vice president and general manager,

Amana Refrigeration, Inc., Amana, Iowa --

Ford, Charles N., counsel, Beauty and Barber Supply Institute, Inc.-

Francis, Joseph H., executive director, American Fur Industries Tax

Committee.

Frantz, C. G., representing American Home Laundry Manufacturer's

Association, accompanied by Peter R. Nehemkis, Jr., special

counsel..

Frates, George H., Washington representative, National Association

of Retail Druggists -
Freeman, Samuel, vice president for transportation, National Avi-

ation Trades Association
Furlong, John E., president, National Piano Manufacturing Asso-

ciation of America, Inc.-
Gard, William R., executive secretary, National Association of Music

Merchants, Inc.-
Garmatz, Hon. Edward A., a Representative in Congress from the

State of Maryland.
General Electric Co., lamp division.
Gerould, Walter B., secretary-treasurer, Athletic Goods Manufactur-

2274
2640

2829

2696

2539

2161
2603

2564

2310

er Association..

2690

2897

2277

Statement of-Continued

Pago

Gold, Charles, general counsel, Master Furriers' Guild of America,

Inc.

2580

Gopsill, Thomas M., managing director, Eastern Electrical Whole-

salers Association, Inc.

2896

Gordon, John B., secretary, bureau of raw materials, American Vege-

table Oils and Fats Industries...

2346

Gottlieb, Sylvia, director, research department, Communications

Workers of America....

2678

Greenberg, J. George, executive manager, Associated Fur Manufac-
turers, Inc.

2569
Griffin, John W., executive secretary, Record Industry Association of
America, Inc.

2881

Gubser, Hon. Charles S., a Representative in Congress from the State

of California --

2479

Halligan, Charles W., chairman, tax committee, tire division, Rubber
Manufacturers Association..

2300
Halvorsen, Ray G., vice president, Hamilton Manufacturing Co., Two

Rivers, Wis., accompanied by Peter R. Nehemkis, special counsel
American Home Laundry Manufacturers Association.

2172

Halvorson, Lloyd C., economist, National Grange_-

2419

Hamilton Watch Co., Lancaster, Pa..

2640

Hardy, John W., member, Alcoholic Beverage Control Board, Com-

monwealth of Virginia.

2795

Heitler, Emmett H., secretary and general manager, Shwayder Bros.,
Denver, Colo.

2620
Herlong, Hon. A. S., Jr., a Representative in Congress from the State
of Florida.

2456

Hester, Clinton M., Washington counsel, United States Brewers

Foundation.

2823

Hidde, Roland J., executive secretary, Wisconsin State Council of

Brewery and Soft Drink Workers..

2834

Hildreth, Melvin D., past president, Circus Fans Association of

America.

2535

Holman, Charles W., secretary, National Milk Producers Federation. 2342

Hooker,' H. Lester, member, State Corporation Commission of Vir-

ginia

2650

Hulse, John B., managing director, Truck Trailer Manufacturers

Association, Inc.-

2443

Jackman, William, president, Investors League, Inc.--

2882

Jones, George S., Jr., on behalf of Air-Conditioning and Refrigera-

tion Institute

2871

Jones, Rowland, Jr., president, American Retail Federation.--

2285

Josephs, Benjamin, president, National Retail Liquor Package Stores

Association.

2801

Joyce, R. E., chairman, tax council, Alcoholic Beverage Industry- 2763

Kaiser, Henry, counsel, American Federation of Musicians.-- 2487, 2851

Kaufman, Wolfe, president, Association of Theatrical Press Agents

and Managers, AFL..

2492

Keho, Joseph, on behalf of Toilet Goods Association, accompanied by

Fuller Holloway, counsel.

2580

Kelly, Edward J., superintendent, National Park Service, Depart-

ment of the Interior

2538

Kennedy, Miles D., director, American Legion-

2547

King, Dennis, representing Actors Equity Association and Chorus

Equity Association..

2494

King, W. Mason, on behalf of Association of American Railroads.. 2266

Koth, Raymond, executive secretary, Ohio-Kentucky State Council

of Brewery, Yeast, Soft Drink, and Distillery Workers, CIO---- 2836

Kountz, A. E., vice president, West View Park Co., Pittsburgh, Pa.. 2468
Kunz, Joseph, first vice president, Coopers' International Union.---- 2832
Langner, Lawrence, on behalf of League of New York Theaters,

National Association of the Legitimate Theater, American Theater
Society, Council of the Living Theater, and 'American National
Theater Association..

2488
Lantaff, Hon. Bill, a Representative in Congress from the State of
Florida..

2693

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