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| |

____CKCW — Moacton |”

*- §:30 p.m.—Mighty Mouse é : Playhouse

/

.

Aprrerrcrrycs

yy $02 The Outports:

‘CFCY TV Aah a FRIDAY

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ss

sssses

on | makes an informatory double to

\ waa

10 The Guardian, Unariowewwn, en, san. 2B, 1963. ars RIPLEY'S BELIEVE IT OR NOT

THAT * HOPE MAY COME TO RES/DE /N 17” aes

Iatnleie le.

es

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Dorking, Engtand . “FE HOPE “we THe Wee WISHED THAT

LATER THE PROPERTY BY A MAN NAMED

CONTRACT BRIDGE

By B. JAY BECKER

You are South, neither side vul- merable, The bidding has been:

East South West North 1H Dbl Pass 19 Pass f

What would you now bid with each of the following five hands? 2 OAQ6S QS GAIA 496 2 OAS YQ? AKITA 43 & OKQ82 YAS oKJ8 hANM & @AQ YJE SAKQ9482 KT & OK) YAIM @AKQI2 46 1. Pass. There is no obligation the part of a player who

bid again when his partner re- sponds in minimum terms. If

2: 12:

a.m.—CKCW News a. m. — Chowcase — The Paradine Case.

RADIO |

‘ i C.F.C.Y.. FRIDAY

Bin

(STANDARD TIME

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the doubler has only the mini- mum values required of him for his first bid, there is no neces- sity for him to speak again. since he has already announced this amount of strength.

In the present case, South has no additional values beyond those already shown. North cannot have a strong hand. because he

QUIZ

The satisfactory trump support the singleton club, the control in all suits, add up to a possibility of game if pariner has just a few values. But, since North's re- sponse was forced by the double and he may haye a poor hand, all that can be done at this point is invite him to go on to game.

3. One notrump. This bid, in conjunction with the double which ; preceded it, indicates pretty ex- actly both the distribution and the high card strength’ held.| The fact that another bid is made shows that the double was not of; the minimum class. M partner) is unable to bid again over one notrump, there can be no game.

4. Three notrump. Even though North's heart response was for-| ced and his hand may be nearly! worthless, a unilateral game! undertaking is in order. Nine tricks at notrump appear very, probable. There is not. much point to showing the diamond

oe -

would have jumped to two hearts if his hand were such as to indi-

| cate a game opposite a minimum

takeout double. Since there can be no game. no further action is called for.

2. Three hearts. This hand is much more promising for game purposes than the preceding one. Althouga there are only 14 high card points, which is the approxi- mate minimum for. an informa- tory double, the heart response rcises the overall value of the h.ad to about 18 points.

suit when the indications are so | strong that the best chance for | game lies in notrump.

| §. Four hearts. So little is /needed from North to produce |ten tricks. with hearts as trump | fer example, Q-x-x-x-x of hearts | —that a game bid is clearly, indi- cated. Kt would be incorrect to | jump to only three hearts, a bid which is strongly invitational but can be passed. Partner should be relieved of the strain’ jor deciding whether or not to go! on.

OTTAWA ‘CP; — A company controlled hy Cyrus Eaton, Cana- dian-born American industrialist, has Won a split decision in a’ tax fight with the federal revenue -de- partment

A judgment of the income tax appeal board, dated Jan. 12 but issued only Wednesday, did not name The company but from ref- erences to Mr. Eaion and to his enterprises it was obviously con- solidated Premium Iron Ores Limited.

The company won its claim ot a deduction from taxable income for payments to Transcontinental Resources Limited, a, company. which shared in the financing of Steep Rock [ron Mines Limited.

by Mr. Eaton to finance and market Steep Rock Iron Ore, an- other Eaton. enterprise. TAX PAYMENTS

The payments were $46.532 in 1951 and $45,192 in 1952--a total of $91,724 or 2 per cent of Steep

ing arrangements made by the appellant company. Consolidated Premium cot-

Rock, then remitted Transcontinental. HowéVtr, the company lost a claim for a deduction of $12,317 in 1951 and $8,514 in 1952—a tota; of $20,831—paid to American lJaw- yers acting for the firm in a tax

them to

Is Thier ek. hattle with the U.S. department

of international revenue.

Consolidated Premium Iron Ores, recognized ‘ner2 as a Cana- dian company, has been involved in a U.S. tax claim for $4,600,000: for the period 1943 to 1949. A U.S. tax court freed the corapany from the tax claim, but the US. gov- ernment has appealed and is awaiting a decision.

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) o

up. 11:30-—-Nathan Cohen Interviews

2 2 2 3:00—CBC ‘News and T-C Mat- sane

4

12:00—Here’s The Weather and ’ Bign Of

Cyrus Eaton Company Wins Split Income Tax Decision

Consolidated Premium was set up|

Rock reimbursements on financ- |

lected these sums from Steep |

3

The judgment of the income tax appeal board, signed by R. S. W.! Fordham, board member, said in} the first paragraph that although the case was heard behind closed doors the company’s counsel had agreed to allow the mentioning of; names and places in the reasons— for judgment.

Then, Mr. specifically to Mr Rock, and Transcontinental Re-| | sources, leaving no doubt that the! |company appealing to the board! ‘was Consolidated Premium Iron Ores.

In allowing the deduction. for tax purposes of the appellant company's payments to Trans- | continental, Mr. Fordham wrote:

Fordham referred Eaion, Steep,

F “Tt was on the beneficial as- | signee (Transcontinental) that hi- | ability for tax on the 20 per cent} fell and not on the appellant, | which had no- proprietary interest |therein. .. .

| COMMERCIAL SENSE

“It appears to me thal the ceir- | ; cumstances disclosed, taken as a!

| whole, point to the allowable de-|

'ductibility of the 20 per cent by! the appellant in a commercial sense and it shouid be so found.”

However, in refusing the allow- ance for the company’s American! legal expenses, he said ‘‘it has! become trite law, of course, that the costs of a successfu; income| tax appeal may nut he allowed as!’ a deduction in the computation of business profits.”

He rejected the company’s plea that the money paid American) ~ lawyers was money spent to gain income and therefore not taxable.

It was not made clear whether | the board's judgment will have; any effect on the company’s tax! fight in the U.S.

|

* * Dominion Tar Co. Gets Sale Offer Lime and Alabastine, Canada,| Ltd. said Wednesday it will rec-| ommend to shareholders the al Tar and Chemical, Lid., of Mont- real, to purchase control of the company. Toronto company, said Dominion’ Tar and Chemical has offered) two shares of its common and| ypsum. a Gypsum has 981 .9764¥ymemnent shares outstanding. If the offer Is! Chemiral would increase its out- standing common share by 1, — to 2,282,232 eommon

TORONTO (OP) — Gypsum!

eptance of an offer by Dominion

The board of directors of the.

$14.50 for each common_share of |

accepted ‘Dominion Tar and! y

¢ sparingly ‘

MUGGS & SKEETER

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DAILY CROSSWORD

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STICKINESS ON THE PART Or ny BANKERS /

FOR SOME QUICK yWHEIR CASH!

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WHAT'S THE

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JOE PALOOKA

LI'L ABNER

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TILLY THE TOILER

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OF COURSE WE WILL TRADE NOW! WHILE THE WHITE HUNTER HAS THIS DEAL ON HE’LL GIVE YOU THE HIGHEST TRADE-IN IN TOWN

On a 1959 Admiral] TV Free 1 Yr. Warrenty on Picture Tube

Clearest Picture Ever TONE

HOME & AUTO HOME AND AUTO CO. LTD. ASSOCIATE STORE :

187 Great George St. ‘We Trade Tires” Dial 5547] 24 Central St. Dial 3200 Summerside

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| Us Our ANO For PAYMENT IN AiR= CRAFT SECRETS.»

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JANUARY SAL

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S. A. McDONALD

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SPECTACULAR !! 7p.