Federal-aid airport program (liquidation of contract authorization). *Includes $400,000 for payment of terminal leave. • Carried under other appropriation titles. 10 Includes reappropriation of $310,000. "Authorization to use $1,500,000 of prior balances for administration. "Authorization to use $750,000 of prior balances for administration. Comparative statement of appropriations for 1954 and estimates and amounts recommended in bill for 1955-Continued TITLE III-DEPARTMENT OF COMMERCE-Continued 3 3 -2,050, 000 13 Comparable figure. 14 Includes $17 million House floor amendment. 15 Includes reappropriation of $100,000. Includes $35 million in Supplemental Appropriation Act 1954 and $29,500,000 in Third Supplementa. Appropriation Act 1954. 17 $35 million provided by transfer from "War Shipping liquidation" balances. 16 Plus $5 million provided by transfer from 'War Shipping liquidation fund" balances. 19 Includes $200,000 in House Document 332. 20 Unexpended balance continued available. 21 Not to exceed $2 million of the unexpended balance continued available. 22 Of the unexpended balance, not to exceed $12,500,000 is continued available; $90 24 Includes $5 million House floor amendment. Comparative statement of appropriations for 1954 and estimates and amounts recommended in bill for 1955-Continued TITLE III-DEPARTMENT OF COMMERCE-Continued TITLE IV-UNITED STATES INFORMATION AGENCY Does not include $800,000 transfer on Mar. 9, 1954, from Foreign Operations Adminstration; includes $8,173,058 nonrecurring items. Plus $3,200,000 transfer from "Construction, radio facilities balances." JUNE 9 (legislative day, MAY 13), 1954.-Ordered to be printed Mr. LANGER, from the Committee on the Judiciary, submitted the following REPORT [To accompany S. 1795] The Committee on the Judiciary, to which was referred the bill (S. 1795) for the relief of Fred and Bernice Ehlers, having considered the same, reports favorably thereon, without amendment, and recommends that the bill do pass. PURPOSE The purpose of the proposed legislation is to authorize the acceptance of the claim for refund of income tax for the taxable year 1948 filed by Fred and Bernice Ehlers, of Hettinger, N. Dak., notwithstanding the provisions of section 322 of the Internal Revenue Code. STATEMENT Information before the committee discloses that this claim for refund was mailed by Fred and Bernice Ehlers on March 15, 1952, and was received in the Office of the Director of Internal Revenue, Fargo, N. Dak., on March 19, 1952. The 3-year period referred to in section 322 (b) (1) of the Internal Revenue Code, within which such claims for refund may be timely filed, expired for the taxable year 1948 on March 15, 1952. If this bill is enacted, the aforesaid claim for refund would be considered as having been timely filed within the 3-year period. Fred and Bernice Ehlers filed their original return for the year 1948 under date of March 15, 1949, reporting an income tax liability of $4,979.12 which was assessed and paid in full. On March 19, 1952, the collector of internal revenue in Fargo received an amended return for the year 1948 together with a claim for refund for such year filed by the taxpayers. The amount of the claim was $902.08 |