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Mr. Herman J. Schmidt  -3-  November 29, 1949

5. Telephone expense for airline business.

If a pilot has to have a phone so he may called to work at any time or to keep in contact with the company on irregular operations, he should be allowed this expense.  As pointed out above, this is necessary to carry on the airline business just as the phone is necessary in other businesses. 

6. Physical Examination required by law taken semi-annually. 

The Civil Aeronautics Regulations require that the pilot take these examinations and the main purpose in determining, semiannually, whether or not an airline pilot is physically fit for his job is for safety of the aircraft he flies, its crew, and passengers. It is admitted that the responsibility of piloting an airliner is  great strain on the physical body of a pilot. Therefore, periodic check-ups, by doctors, are necessary to determine his state of health.  By the same reasoning, if a pilot has to incur an expense to keep himself in physical fitness in order to pass these physical examinations, he should be allowed to deduct such expense from his income. In my opinion, it is a direct expense resulting from the type of business or profession. 

7. Expenses of the Air Line Pilots Association.

This expense can be divided into two general classes. First, dues paid to the Association as provided in the By-Laws and any additional sums paid out as a result of convention, board or council action. Second, any expense the pilot has paid out while carrying on his association work that he is not reimbursed for by the association. These expenses will include the use of his automobile, telephone, lodging, meals, tips, and etc.

8. Extra Life Insurance Premiums.

Any airline pilot when buying life insurance has to pay an extra amount on the premium to obtain what is called air coverage. This means he has to pay more money for an insurance policy than the average person to be able to have his life protected in case the average person to be able to have his life protected in case of accidental death in an aircraft. To me, this is an added expense over normal life because of the type of work and should be considered a necessary business expense and an allowable deduction. 

Hoping this letter will be of value to you in arriving at the allowable deductions for airline pilots, I remain, 

Sincerely yours, 
Captain Brant W. Phillips              
BWP:af