Internet: Oliver Behnssen and the Tax Office Munich Tax Office I 8OOO MUNICH 2, 04/10/1985 Mr. Oliver Behnssew Sedlmayrstr. 26 8000 Munich 19 Subject: Opposition to the income tax bill in 1984 Dear Mr. Behnssew! To your appeal of 19 September 1985 I take the following position: First study: According to § 4 para. 4 ITA Operating expenses are those expenses that are occasioned by the operation. These operational costs are related strictly to separate from the non-deductible according to § 12 Income Tax Act cost of living. These costs generally include the privacy of the expenses for the dwelling of a taxpayer. The law does, however, exceptionally, the share of expenses for deduction if the apartment also offers sufficient living space for the satisfaction of personal housing needs remains, can appear a locked room in the private house as objectively necessary nature and scope of activity and it is clear that the study as well as only the professional or occupational purpose is served. However, it contradicts the experience of life that at a size of the whole apartment of 48 square meters and a size of the study of 16,50 sqm enough space to satisfy the personal housing needs remains. Furthermore, it seems incredible that at a two to two and a half room apartment on a so-called "study" almost exclusively only professionally or is used operationally. The total cost of the room can not be allowed as deductions therefore for the above reasons. Second literature For its part claimed expenses for textbooks are consistently expenses for the purchase of books with allgemeinbildendem or so-called. Schöngeistigem content. A light and perfect separation between professional (betrieblichem) share and share of private use is not possible here. The total expenses which are treated as non-deductible expenses of private life (§ 12 Income Tax Act). A deduction as business expenses is only possible if the book each affected had already been acquired already for private purposes. 3rd Italian course These expenses are also among the non-tax-deductible costs of private life. I ask for your written comments within four weeks of receipt of this letter. On the possibility of withdrawing the appeal, I point. Yours faithfully In order signed. Sweet Tax assistant Oliver Behnssen Sedlmayrstraße 26 8 Munich 19, the November 6, 1985 SG XI - StNr 152/33378. Munich Tax Office I Mr. Wizard control Sweet Room 1146 Karlstr. 9-11 8 Munich 2 Subject: Your letter dated October 4, 1985 To your esteemed letter of 4 October 1985, I take the following position: To 1: Contrary to your view, I have left in my apartment, apart from the study, to satisfy my personal housing needs still enough housing, namely: a large living and sleeping room (with window to courtyard), a side room (with window to the courtyard) with a large Clothes and linen closet and sofa (used to quarter as a storage room), a small room with (with window to the courtyard) with fridge and vegetable fruit rack, an entrée (hall) with mirror and dressing table and a small cosmetics, toilet hot water sink and shower compartment, a total of about 32 sqm. You seriously can not deny that this is for a single man to sufficient, all personal housing needs satisfying Condominium. However, in order to help all other arguments on both sides, for brevity, I ask you, as soon as possible to take the same they are buying to arrange a viewing. I'm going so far as the same should fall within my working hours, leave a hourly special leave to me by my employer, the Bavarian insurance chamber. Furthermore: From the above description, you can see that all three rooms set out therein are only windows on the courtyard side. The yard is a Grosshof, in the same way open for seven (a total of eight) like log homes, each with 14, for a total of 114 tenants (tenants). Result: More than a dozen children between three and nine (or more) years regularly organize scooter races, playing tag, scream, screech, shout after Mom and Dad, if there is contention, in short, make noise for someone who lives in the ground floor and rest for working, writing bitterly in need, in a barely reasonable manner. The study, however, has the only one in my apartment one window to another, on the street side, to Sedlmayrstraße, as a quiet, low traffic street (parallel lying between Donnersberger- and Renata Street) is known. To 2: your designs made to this point I can, as for me, not follow. A poet must not only poems of Goethe, Schiller, Moerike, Rilke, just to name a few, or have recently read by Heine and Brecht, which would still count for general education (but those authors did not stand on my books till receipts on it), but he must also immediately (and that costs a bit of work) forgotten. Because if I structures or traces of poems of the example previously mentioned authors could demonstrate a publishing director in my poetry, I would immediately ridiculed, dismissed as an imitator, one would immediately say the "rilkt", the "Heinelt" yes, or: listening to as Wilhelm Busch, and no one would ever pay me even a penny for such a poem, and I was immediately out of the market, could me best, try on coffee or retirees wreath. But to remain in the market as a modern poet, I have to read the ten or fifteen new releases coming out in the Federal Republic in the poetry division, even new releases coming out poem by foreign authors every year. So is almost every second or third Nobel laureate in literature lyricist. The only way I can know what others have written either way, and I must therefore write differently, refreshingly different, if I want to be printed, or where the trend's at, who also in the modern West German Poetry opinion about himself changed every two to three years. And to acquire all, to acquire, this includes concentration, patience and a constantly expanding held interest for this profession. And just quoted above current new publications division in Poetry: For me, these are just books, bring me the above vital market information. For a poet just goes to general education, he wants to stay in the market, that is to be printed, quite fast and very strict in a special education about, and this you do not want me, dear Mr. Sweet, according to the previous remarks made probably seriously deny. And at this point is for connoisseurs, and such you are in my case for authentic assessment of the estimate what is said must necessarily be consulted, easy and perfect separation between professional content and private percentage use of newly published poetry books available (for a poet). The subject of the poet's poetry, and poetry books (in the manner described above) are for a poet textbooks. This view is also the Federal High Court Financial can not close. Were it otherwise, any good to excellent poems could write, for example, and newspaper reading was enough already to stay in the conversation in the market and avert the enormous competitive pressure of annual new releases in this sector. In addition, according to information provided by telephone is the first chairman of the Writers' Union of the Federal Republic of Germany, Mr Hans-Peter Bleuel, residing 8012 Ottobrunn, Amselweg 11, always ready to give me a trade association confirmation that the poetry books described above by me are reference books for me, as well as the first chairman of the Bavarian Writers Association, Ms. Lore Schultz-Wild, residing Munich 40, Konradstraße 16th To 3: In order to get my poems always better translated into the vocal rich, melodic language of Italian, I go in the Munich community college after two foundation courses now the fourth level course in Italian, by the certain, very difficult to translate something that contained in each poem, authentic recover in translations by translators. Meanwhile, about 40 have been translated into Italian of my poems under my personal assistance, consultation and presence. As evidence I put you with photocopies of about ten poems by Me, which have been published years ago in a Milan publishing house in three different anthologies in Italian. If the case brought by me efforts further to the general education will want to include instead of special education and tuition fee of twice 89 annually - must expect DM to non-tax-deduction allowable costs of private life, so I will only mention at this point that my education accordingly - the first foreign language English (six years), French second language (four years) - my ambition would rather have to go there, to perfect myself in one of these languages, as to begin with a third at zero. 4 My family name twice (once in the address, even in the salutation) to leave the last letter with w instead of writing n based, probably on a pardonable mistake your typist. Yours faithfully Oliver Behnssen -- Source of annotation: Marvin or Ruth Sackner.