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About The Battalion. (College Station, Tex.) 1893-current | View Entire Issue (June 10, 1981)
Page 9 rs National THE BATTALION WEDNESDAY, JUNE 10, 1981 t announce s said il, eif y‘he Wl» 3c tedshoiil ico. CIO Indusi, : ra mis"4. Kersintoi ^toile simii|. coni. tfkers/'ajj loose la|» create si s most dj. Ralph Wat d Churchd e want you j • S. horde sendee,«. icndencyd id thegnes; i a Americai | lotedthatf 1 orkingcoir j ' rs . the et; j and dejxin l| Court rules people living at job are exempt from meal, housing sites taxes United Press International i WASHINGTON —- People who must live on their job t sites, from offshore oil platform crews to camp counselors, should not have to pay federal taxes on their meals and lodging, the Supreme Court has concluded. I The high court's 6-3 ruling Monday struck down an Internal Revenue Service finding that firms that house workers must pay federal unemployment insurance and Social Security taxes on the value of the food and shelter, il “The regulations are invalid and the IRS erred in relying upon them to include in the computation of wages the value of the meals and lodging (the company) provided for its own convenience to its employees on offshore oil rigs,” Justice Lewis Powell wrote for the court majority. . In other business-related action Monday, the justices: S —Unanimously ruled that businesses do not have the same right as individuals to contest billing errors with Credit card companies. The decision gives credit card firms more power to revoke a card during disputes with business customers over billing discrepancies. 1 —Left intact a federal appeals court ruling that em ployer-appointed representatives overseeing billions of dollars in pension and welfare trust funds may also be collective bargaining agents. —Let stand a ruling curbing the National Labor Rela tions Board’s authority to reject ballots in union represen tation elections. In the taxation case, Powell’s 16-page opinion was sharp ly critical of Treasury Department rulings that have inter preted Congress’ definition of just what constitutes “wages. ’’ He described the history of such Treasury regula tions as “inconsistent.” In a one-paragraph dissent, Justice Byron White — joined by Justices William Brennan and Thurgood Mar shall — argued the IRS rule was “a permissible interpreta tion” of the federal law. The case involved an appeal by Rowan Companies Inc., an oil and gas drilling firm, challenging a ruling that food and lodging furnished to workers at its off-shore drilling rigs amounted to taxable wages. The Texas-based Rowan operated off-shore rigs in the Gulf of Mexico from 1967-69 with crews that normally worked a 12-hour daily shift for 10 consecutive days. Due to the cost of transporting crews, lodging at the rig and three daily meals in the rig cafeteria were provided, at Rowan’s expense. Rowan estimated the cost of providing transportation ashore at the beginning and end of each shift would have been $275-350 per day or roughly $25 per worker. This contrasted with the cost of $6 per day per worker for meals and lodging. The company did not include the value of meals and lodging in the employees’ wage base for purposes of com puting the amount of Social Security or unemployment insurance taxes to be paid. While the IRS conceded offshore meals and lodging were not subject to income tax withholding, it maintained they were wages for Social Security and unemployment insurance purposes, with a fair market value of $6 per day per worker. Rowan paid the taxes and then filed suit for a refund. THE LAZYMAN S GUIDE TO SECURING A POST GRADUA TION POSITION WHILE YOU ARE STILL IN SCHOOL. Grad Students, Seniors, 2nd Semester Juniors: send $5 to THE PERSONNEL DIRECTORS CATALOG’ Box 14014, Austin, TX 78761 We Gots What Ya Likes In The Way Of Bikes! Takara - Ross - Campagnolo Cinelli - Shimano and much more Cycles, Plus the Bej Etc. Best Repairs & Prices Around — Call Us! 403 University — 846-7580 Nonneat* (Acroa* from Post Offlca) Electronic advances aid revolution of newsrooms 2 a form o! ke exploit United Press International f ATLANTIC CITY, N.J. — The j first to go were the clattering i |jnotypes. firm Next were the noisy, metal T keys-to-plate typewriters in the 0 newsroom. I/lDi now ’ th 0 exception of iUlIJ the thundering presses on which Biey are printed, newspapers in research, the 1980s will he produced in vir- HouseScfcj tu a i silence by exotic electronic subcommi;:- devices. ederalfunfc| Katharine Graham, who chairs ctorinttr the American Newspaper Pub- ili/ationofej Jjshers Association and the board of The Washington Post Co., says the latest technical development, Ifull-page pagination,” will re- jasic resold volutionize the design and layout of newspapers in the next decade, r “Just as our 1960 conference was remembered as the start of the offset era and the conferences of the 1970s marked the introduc tion of electronic editing technolo gy, this conference may well be Remembered as the beginning of the full-page pagination era, ” Gra- Jiam said Monday at the 53rd annual ANPA-RI Production coming sophisticated information users. She cited the recent computer ization of circulation and mail- room operations that enable news papers to deliver different com binations of sections to different audiences and the development of inserting machines that allow advertizers to reach readers on an almost street-by-street basis as two examples of how newspapers can tailor their products to read ers’ needs. Others addressing the conven tion presented reports and work shops on the burgeoning use of laser technology, sophisticated micro-computer systems and adv anced offset printing press techni ques. Graham characterized the five- day convention that ends June 10 as the largest to date. over off of ly a disk iy testified, ser associate have benefit utilization a but also b re prospect! nation oflk :search enter ctionofstroE so may rations, i,”liesaid ^Management conferences 3s ■ potential If Before the development of on the parti: pagination, news stories had to be l... | et: j n type, arranged and laid out bn a page. The pasted up page then had to be photographed and made into a plate before going to press. Now with pagination and laser plate technology, an editor an eliminate those processes and ;o from story to plate in virtually ne step. Along with advances in pagina- jtion are new developments in ^telecomm un ications hardware nd systems that will provide newspapers with satellite delivery nd other state-of-the-art com munications. Because newspapers face in creasing competition from what she called “alternative media ^voices — ranging from free- |circulation papers to 100 channel cable television systems,” Gra- Ikam said publishers must use the flatest technological advances to |eompete for readers who are be- NO MATTER WHAT LIFE STYLE YOU CHOOSE, THERE IS ONLY ONE REAL CHOICE FOR HAIRSTYLING... WE LL GIVE YOU HAIR THAT’S EASY TO LIVE WITH. You want a trouble free style that won t slow down your active pace. 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