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Mr. Herman J. Schmidt    -2-    November 29, 1949

2. Expenses of the original cost and maintenance of flying equipment.

This item will cover such articles as traveling bags, briefcases, sun glasses, complete uniforms and etc. It may be argued that uniforms are no different than an ordinary business suit, therefore, they should not be deductable because if a pilot was not wearing a uniform, he would be wearing an ordinary business suit. I believe this argument to be incorrect because a business suit can be bought in any clothing store where suits are sold and the person buying the suit is not required to purchase a suit of a certain material, certain design and cut, and certain decorations, emblems, and gold stripes. On the other hand, an airline pilot is required to have his uniform made to order to meet the above requirements and it amounts to considerable more expense than the buying of an ordinary business suit, hat, and topcoat. By the same token, the expense of maintaining pilot uniforms is more than is normally incured by the average person and should be allowed as a deduction. One of the main thoughts in designing uniforms is to have one that will stand long wear and tear but as yet, to my knowledge, that type of uniform does not exist. 

3. Purchasing of aeronautical maps, books, periodicals, technical papers, and etc. 

Aeronautical maps are required by law and every airline pilot must have them in his possession while piloting an airliner. (Civil Aeronautics Regulations Part 61). This obviously is required for safety and for the same reason it is necessary that a pilot buy certain books, periodicals, and etc., so he may keep abreast of the newest type equipment and methods in operation of the aeronautical field. It may be said that evert man has to keep up with the times, but it is my belief that an airline pilot probably has one of the fastest growing industries today and is required to do more to keep up with his field than the average person. 

4. Automobile expenses. 

A reasonable proportion of the total expense of running his automobile should be allowable. This should not be denied because it is considered that the automobile is used just to go and come from the place of work. In the first place, practically all airports are not serviced with public transportation like the average place of work is, and an airline pilot does not go to work and return home at approximately the same time day in and day out. On the other hand, he is subject to be called to work on a short notice and has to be there in a relatively short period of time. This is necessary to carry on any kind of a schedule. Also, a pilot may not always go to the same place to go to work. To use public transportation would be an impossibility in almost every case, in my opinion, and a car is necessary to carry on a pilot's profession.