r. Lockley Appointed C Commerce Head
southern California
I Summer News
fo. 2
72
Friday, June 29, 1951
Summer Session Finally Pays Dividend
Teacher Tax Deduction Allowed
Teachers who attend summer school to meet requirements in order to hold'their teaching positions ‘may list summer school expenses | as an income tax deduction.
Expenses of any jummer school | attendance are deductible from in-. come tax returns when attendance I la made necessary by any kind of | atate, local, formal or informal, requirement to continue in the teach-I ing position, aocording to the Cal-[ifornia Teachers Association.
Teachers who are attending SC [summer school have been urged to two things: (a) get a written statement from the principal, su-srintendant, or school board indicating whether or not such at-endance is a matter of require-nent; and (b) keep an accurate ccount of summer school expens-to be used in substantiating the | deduction.
Teachers who attended summer
school within the past three years under a local or state requirement, especially if the requirement was part of the certification standards, may file claim for refund of the tax paid because of the amount of summer school attendance not deducted. The time limit on such claims for refund is three years from the date of filing the tax return or two years from the date of payment of the tax. Hence claims fof refund may be made for summer school attendance in 1950, 1949, and possibly 194&.
The legality of such deductions was tested in a suit in the United States Court of Appeals for the Fourth Circuit during May 1950 where the court held that Mrs. Nora Payne Hill, a teacher who had attended summer school in order to comply with requirements for the renewal of her State teaching certificate, was entitled to
claim the expenses of such attendance as a deduction for Federal income tax purposes.
The case involved the interpretation of the provision of Section 23 of the Federal Internal Revenue Code which permits the deduction for income tax purposes of “all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business.” The court held that under the circumstances of Mrs. Hill’s case the expenses of attending summer school were “ordinary and necessary expenses” incurred in carrying on the business of teaching.
The same advice, according to the California Teachers Association, is also applicable to the California State Personal Income Tax Act, which likewise permits the deduction for tax purposes of ordinary and necessary expenses incurred in carrying on a business.
DR. LAWRENCE LOCKLEY . . . new deem
(Courtesy Herald-Express)
PAUL E. HADLEY . . . backs Latin
ista Rican ;s Monday
• former president of Costa Jose Figueres, will speak on country’s experiences with pununism Monday at 3:15 p.m. 133 Founders hall.
I Figueres was educated in the Fnited States reoeiving an engin-»nng degree from MIT and also (as degrees in law and philosophy.
In 1M8 Figueres led a revolution to oust the president of [ Costa Kit a. who had seioed the government by force, lie headed }he government from May 8, 1948 Nov. 8, 1949 restoring order "d leading the people until such ne as they were able to hold a institutional election.
While Figueres was president he Itluwed the Commum.st party and >vided for women’s suffrage, figueres is now on an informal our of the United States and lias just completed a series of ilk* at Stanford.
Ml are invited to attend.
Study Grant
Awarded
Leidecker
Dr. Kurt F. Leidecker, visiting associate professor of philosophy from the University of Virginia, received a Fulbright grant today to do research in philosophy at Visva-Bharati, the university established by the internationally famous poet, Rabindranath Tagore, at Santini-ketan, Bengal.
While there, Dr. Leidecker will pursue his long-time study of ancient Hindu writings and observe particularly the educational experiment at Santiniketan, which is an interesting attempt at progressive education on all levels, and the integration of Eastern and Western culture.
Dr. Leidecker is the author of a Sanskrit grammar and a number of translations into English from the Sanskrit. He has lectured extensively on Indian philosophy and is a specialist in the Upanishads and the philosophical system of Kashmir Shivaism which has recently been revived in the form of a religious mysticism.
During the last war, Dr. Leidecker served in the Air Force and has just recently published a two-volume technical German-English dictionary of over 100,000 terms based on captured German documents which aided the allies in deciphering coded inventions in the field of aeronautics, particularly guided missile research. lie is also the author of a technical German grammar based on a speedy method to master the language.
His biography of William Torrey Harris, “Yankee Teacher,” established his as an authority in the field of American pholisophy, particularly the St. Louis movement in pholosophy. He has published numerous articles in learned society journals.
FRED D. FAGG JR.
. . . receives
Visiting Faculty Honored at Tea
The opening social event of the Summer Session was held yesterday at a reception and tea honoring visiting faculty and their wives in the Chancellor’s suite from 3 to 5 p.m.
Dr. John W. Cooke, director of the Summer Session, and Mrs. Cooke served as host and hostess to the visitors who represented 22 universities and colleges over the United States.
Serving as chairman at the event were Mrs. Walter H. Albach, hospitality; Mis. Russ N. Berkes, tea arrangements; and Mrs. Robert L. Rutherford, decorations.
Among those receiving with Dr. and Mrs. Cooke were President and Mrs. Fred D. Flagg Jr. and Chancellor Rufus B. von Klein-Snnd.
New Dean Joins Faculty in Fall
Appointment of Dr. Lawrence C. Lockley, professor of marketing in New York University’s Graduate School of Business Administration, as Dean of the School of Commerce, was announced today by President Fred D. Flagg Jr.
Dr. Lockley, who will join the SC faculty Sept. 1, will succeed Dean Reid L. MoClung, who will retire the day before after heading the School of Commerce 24 years.
Dean Lockley, 52, has been with NYU four years. He started as professor of retailing and director of research. He was also editor in 1947-49 of the Journal of Retailing, and has published many articles in the Deparement Store Economist and the Journal of Marketing.
He was manager of the central market research division of E. I. du Pont de Nemours and company from 1943 to 1946, and market analyst of the commercial research division of the Curtis Publishing company from 1935 to 1943. He was chief of the 1935 Census of Service Industries.
Dr. Lockley was an assistant professor of business administration at Temple university, Philadelphia, from 1930 to 1932, and then head of the department of marketing there the next three years.
While in Philadelphia, he was president of that city’s chapter of the American Marketing association, and has been chairman of the association’s Academic Placement committee since 1947.
Dean Lockley, a native of Salem, Oregon, was graduated with honors in Knglish from the University of California in 1920, and obtained his Master of Arts degree there the next year. He was an associate in English at UCLA from 1921 to 1927. An authority on letter writing, he is the author of several books on business correspondence.
He received a Master of Arts in economics from Harvard university in 1928, and a Ph.D. in business economics there in 1931. He was a research assistant in the Harvard business school in 1929-30.
Dean Lockley is a former newspaper reporter and was a credit reporter for Bradstreet Co. before its merger with R. G. Dun. He has been an expert witness in Federal Trade Commission cases, and has been a consultant to many firms and trade associations.
Dean Lockley is a member of the American Statistical association, the American Economic association, and the Business Historical society. He is affiliated with Beta Gamma Sigma, Alpha Delta Sigma, Pi Gamma Mu, and Eta Mu Pi, professional societies. His major hobby is boating, and he is a member of the U. S. Power Squadron.
What's
Doin’
SCULPTURE FILMS
Three films on Sculpture will be shown at 2:30 p.m. today in 102 Harris Hall. Two of the films are about the life of Auguste Rodin and were produced in Prance. The third, entitled “Forms in Space,” was produced by the SC Cinema department under the consultation of Merrill Gage, professor of sculpture.
ART GALLERY TRIP
Students interested In visiting the Huntington Library and Art Gallery tomorrow may secure free tickets in 104 PE. Transportation will be available for those who do not have their own cars. Students will tour the library from 1 to 4:30 p.m.
JULY 4 LUNCHEON CANCELLED
On July 4, the Administrators Luncheon Club will not meet due to the Independence day holiday.
Wednesday, July 11, Dr. H. J. Sheffield, SC graduate now connected with El Camino college, will speak to the luncheon group on ‘ How to ,Qhoose a School Superintendent.” The lunch costs one dollar and all interested in school administrationn are invited to sign the reservation sheets posted on the School of Education bulletin board outside 355 Administration.
CATAINA TRIP POSTPONED
Due to the United Airlines strike, the scheduled flying trip to Catalina Island tomorrow has been cancelled.
Instead, a boat to the island has been chartered for July 28. Activities on the island will include swimming, visiting the bird farm, and dancing in the evening at the Casino Ballroom. Transportation is $5 and reservations can be made ln 104 PE.
QUARTET OPENS SERIES
The Hungarian String Quartet will open a series of five concerts at 8:30 p.m. Sunday in Hancock auditorium. The quartet will play each Sunday night in July under the sponsorship of the SC School of Music and the Elizabeth Sprague Coolidge Foundation.
Tickets may be purchased for the series or for single concerts through (Continued on Page 4)
First Dance On Tonight
The first of a series of six sun -mer session social dances will ^ held tonight in the Student Un on lounge from 9 to 12 p.m.
Dave Evans and his orchestra will provide the music for the occasion. Refreshments will be served during the evening.
Students, faculty, and friend; are invited to attend this and alt functions sponsored by the URA.
Admission will be 50 cents.