DEAR MR. HARTSTAOK

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP57-00384R001200010144-0
• Release Decision: RIPPUB
• Original Classification: K
• Document Page Count: 2
• Document Creation Date: December 20, 2016
• Sequence Number: 144
• Publication Date: March 30, 1951
• Content Type: LETTER

Approved For Rel?ase 2007/01/16,: CIA-RDP57-00384ROO1200010144-0
30 March 1951
Internal Revenue Service Atten: Mr. H. E. Hartstack
'Treasury Department OA:MCH
Building "S", 6th and Jefferson, N.P..
Washington 2b, D. C.
Deer Mr. Fartstaok,
Since receiving your letter of 8 November 1950 1 have had
my personal papers sent me from Washington in order to review
basis for claiming deduction on use of an automobile on my 1949
income tax which you. question.
The deduction was claimed on the grounds that,use of a
specially equipped automobile was essential to me for production
of income in my professional career, in other words, to hold
my job. The deduction figured only the percentage of use in
connection with my job, based on a mileage check, not the per-,
centage of strictly personal use.
I claimed the deduction because a specially equipped auto-
mobile was to me actually an artificial limb, in the spirit of
Public Law 663 (79 Congress 2d Session) which provided automobiles
for war vetetans with leg amputations, at the same time stating
that no funds are available for repair, maintenance, or replacement.
To we the automobile was the same as the atrifioial leg provided
by Veterans' medical facilities and maintained by then.
This was specifically true in my case in 1949 due to the
absence of public transportation at or near my place of employment.
In Washington my job was in a "temporary" building behind the
Lincoln Memorial. The nearest transportation was before the
Navy Department or at Riverside Stadium. As an amputee, this
walk at least twice a day would havp been prohibitive.
To keep my job against competition required my not being
held back by my physical handicap. My job required frequent trips
for consultation and work with officials in other buildings and
agencies in the course of the day. For this I needed and used my
automobile. Furthermore I was called on for frequent overtime and
week-end "dutsl officer" details. This activity would not have been
feasible for me due to the distance to public transportation,and
could not have been kept as my job if I had had to request official
transportation for every move.
Approved For Release 2007/01/16: CIA-RDP57-00384ROO1200010144-0
 Approved For Release, 2007/01/16: CIA-RDP57-00384R001200010144-0
This is not the case in my present job abroad as adequate
official transportation has been made available here.
I feel sincerely that I have the basis for a valid deduction
claim for 1949. in view of my special problem and the particular
circumstances. I will very much appreciate your personal review
of this case in this light.
Very truly yours,
Approved For Release 2007/01/16: CIA-RDP57-00384R001200010144-0