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[[note]] Gitt [[/note]]

223-25A 65th Ave.
Bayside, New york
November 29, 1949

Mr. Herman J. Schmidt
Chief of the Income Tax Division
Bureau of Internal Revenue
210 Livingston Street
Brookyln, New York

Dear Mr. Schmidt:

Reference is made to our recent conversation during which you asked me to write a letter expressing my views on allowable deductions on airline pilot income tax returns.

After giving considerable thought to this letter, I would first like to make a general statement and then follow up with more specific data and my reasoning behind such thinking.

It is my belief that all airline pilots should be allowed to deduct any and all expenses they incur while carrying on their profession as an airline pilot. My basic reasoning behind this statement stems from the fact that any business man (banker, broker, lawyer, farmer, and etc.) is allowed expenses that he incurs carrying on his business or profession; therefore, if the Collector recognizes such expenses for these men as deductible, he should recognize the expenses of airline pilots as deductable.

Below you will find some of the specific items airline pilots incur and as pointed out above, I believe should be allowed as deductible.

1. Expenses for lodging, meals, tips, and transportation while on company business trips.

Any business or professional man, while on business trips, will have these expenses and it is considered an expense necessary to carry on his work. Why should not the airline pilot be allowed to deduct these expenses from his income tax return? True, the airline companies in some cases do pay their pilots certain expenses; however, in the majority of cases the amount paid to the pilots is not adequate to cover the actual expenses paid out by the pilot. In this case, and difference between what was received from the company and what was actually paid out should be an allowable deduction.