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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

37746

ᏢᎪᎡᎢ 4
(Topic 40)

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

U.S. Congress. House,

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

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON: 1953

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CONTENTS

Statement of—

Page

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

2371

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

2688

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

turers Association

Babbitt, William C., managing director, National Association of
Photographic Manufacturers, Inc.--

2336

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 -

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

of Alabama..

2463

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

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

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

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

2831

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

2865

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..

2849

2608

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__

2448

Davidson, John C., director, Government finance department, Na-
tional Association of Manufacturers..

2319

Desmond, Edward T., executive director, international affair depart-
ment, Miami Chamber of Commerce, Miami, Fla............
Dickson, J. H., Birmingham, Ala...-

2742

2461

Distillery, Rectifying and Wine Workers' International Union.....

2846

Dondero, Hon. George A., a Representative in Congress from the
State of Michigan...

2605

Edelmann, Chester M., treasurer, H. L. Green Co., Inc...

2879

Elbe, John A., chairman, tax committee, New York State Safe De-
posit Association..

2274

Elgin National Watch Co., Elgin, Ill..

2640

Farr, Mort F., National Appliance and Radio-Television Dealers
Association, accompanied by Peter R. Nehemkis, Jr.

2182

Feinberg, Sydney S., president, Luggage & Leather Goods Manufac-
turers of America, Inc...

2639

Feller, Karl F., international president, International Union of
United Brewery, Flour, Cereal, Soft Drink, and Distillery Workers
of America, CIO.

2829

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Gard, William R., executive secretary, National Association of Music
Merchants, Inc...

2310

Garmatz, Hon. Edward A., a Representative in Congress from the
State of Maryland..

2690

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

Rivers, Wis., accompanied by Peter R. Nehemkis, special counsel

American Home Laundry Manufacturers Association_

Halvorson, Lloyd C., economist, National Grange..
Hamilton Watch Co., Lancaster, Pa.

2419

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

2650

Kennedy, Miles D., director, American Legion.

2547

King, Dennis, representing Actors Equity Association and Chorus
Equity Association..

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

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

of Brewery, Yeast, Soft Drink, and Distillery Workers, CIO...........

Kountz, A. E., vice president, West View Park Co., Pittsburgh, Pa..
Kunz, Joseph, first vice president, Coopers' International Union_____
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

2494

2468

2832

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