Armstrong, Mrs. Virginia L., letter from---.

Minnesota :

Letter from resident of..

Obligation to support older relative, State law concerning___.
Mississippi:

Letter from resident of..

Missouri:

F —, Mrs.; letter from_.

Page

56

70

56

Obligation to support older relative, State law concerning-.

70

56-57

57

Obligation to support older relative, State law concerning_
Otten, Roy E.: letter from___

70

57-58

Montana: Obligation to support older relative, State law concerning.
Morell, Mrs. Lucy, New York, N.Y.; letter from_

70

59-60

N

National Retired Teachers Association:

Giddings, Ernest, testimony of.......

Membership of...

Nebraska :

Obligation to support older relative, State law concerning.......
Williams, Franklin J., professional man: letter from...----

New Hampshire: Obligation to support older relative, State law con-
cerning--.

New Jersey:

Andersen, Charles V.; letter from

Letter from resident of._.

Obligation to support older relative, State law concerning--

New Mexico: Obligation to support older relative, State law concerning---
Nevada: Obligation to support older relative, State law concerning---.
New York:

Letters from residents of

Levy, Isadore: letter from

26-31

26

70

2

58, 59, 60

Morell, Mrs. Lucy; letter from_
Schwartz, Miss B.; letter from..

59-60

Small businessman: letter from....

2,37

Norman, J. William, staff director, Senate Special Committee on Aging:
Ability to pav, as philosophical basis of Federal income tax-------
Efficiency of use of tax laws to encourage elderly support_-_.
Equity to taxpayers who contribute to elderly.

Income test for claiming older relatives as dependents------
North Carolina :

22,23

Farrow, Willard; letter from__.

40

Obligation to support older relative. State law concerning_.
Robertson, Forrest I., Esq.: letter from____

72

43

(See Homes for the aged.)

North Dakota : Obligation to support older relative, State law concerning-
Nursing Homes.

Obligations to support older relatives, State laws concerning----
Ohio:

72

72

70

59

60

22

8

66-75

Letters from residents of____.

Obligation to support older relative, State law concerning---.
Oklahoma: Obligation to support older relative, State law concerning--
Oregon: Obligation to support older relative, State law concerning-.
Otten, Roy E., Versailles, Mo., letter from____.

60, 61

73

73

73

57-58

Р

Epstein, J., Earl, letter from

Palmore, Erdmon, author of article in Social Security Bulletin------
Pennsylvania:

64

Letters from residents of...

41-42

Obligation to support older relative, State law concerning--
Philadelphia Geriatric Center___

Personal exemption, double for elderly...

Porter, Dudley, Jr., attorney at law, Chattanooga, Tenn., letter from_-_-
Prentice-Hall Federal Taxes Report Bulletin; notice concerning hearing--
Provine, Louis F., Birmingham, Ala., letter from.......

Relative responsibility laws.

R

Page

4, 10

44

60

49

17, 24

4, 14, 30

23

30

74

50

43

3

Relief. (See Welfare.)

Retirement income credit___

Revenue loss:

Income test for claiming older relative as a dependent---
Treasury Department estimates of, for recommendations of Mr.
Giddings.

Rhode Island: Obligation to support older relative, State law concerning__
Robbins, Ralph E., St. Petersburg, Fla: letter from..

Robertson, Forrest I., attorney at law, Rutherfordton, N.C.: letter from__
Rudney, Gabriel, Office of Tax Analysis, Treasury Department; accompa-
nies Mr. Brannon.......

Smathers, Hon. George A., U.S. Senator from the State of Florida :

Dependent care deduction-----

Efficiency of use of tax laws to encourage elderly support--.
Giddings recommendations, agreement with__.

Head of household rates---.

Incentives for elderly support_

Medical deductions..........

Income test for claiming older relative as dependent__

Opening statement_

Smick, A. A., chairman, Washington State Council on Aging: letter from

Social Security:

60

9

11

31

6

12-13, 19
23

8

1-3
42

Stensland, A. Garfield, administrator, Norwood Park Home, Chicago, Ill.,
letters from.......

South Dakota: Obligation to support older relative, State law concerning_
Split-income option----

Social Security Bulletin, article in..

South Carolina: Obligation to support older relative, State law con-
cerning.

64

74

74

46,47

55

30

Stites, Pearl R., Detroit, Mich., letter from___

Surrey, Stanley S., Assistant Secretary, Treasury Department, letter from_

Tennessee:

Holloway, Otis R., letter from.....

Obligation to support older relative, State law concerning-
Porter, Dudley, Jr., letter from_____

Texas:

Gresham, Rupert N., letter from___.

Obligation to support older relative, State law concerning_
Treasury, Department of, position on proposed tax changes---.
Trusts:

Liberalizing trust provisions___

Obligation to support as affecting taxability of trust income---.

U

Ujevich, Robert M., legislative attorney, Legislative Reference Service,
Library of Congress, memorandum written by------
Utah: Obligation to support older relative, State law concerning------

---

V

Vermont : Obligation to support older relative, State law concerning------
Virginia: Obligation to support older relative, State law concerning....

Washington, State of:

W

Aging, Council on, letter from__.

Obligation to support older relative, State law concerning.
Smick, A. A., letter from‒‒‒‒

Welfare, reluctance of taxpayers to permit older relatives to become de-
pendent upon

59, 61, 62

West Virginia: Obligation to support older relative, State law concerning-
Williams, Franklin J., Nebraska professional man:

Letter from

Smathers, Senator, reference to letter from_.

Wisconsin:

Groves, Dr. Harold M., letter from--.

Obligation to support older relative, State law concerning..

Wyoming: Obligation to support older relative, State law concerning.

39-40

O