I owe Uncle Sam $1.00

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Darlings,

We finish our flying today-we had our squadron party last night-what a time. I think we have the grandest bunch of instructors imaginable. They had barrels of beer and every mixed drink imaginable. Your son took good care of himself darlings, don’t worry.

We received our officer’s flight clothes yesterday. I never realized what a pile of things we need to get. We get our own parachute-winter and summer flying jacket-winter and summer flying helmets and suits-sky gear equipment-flying boots-clothes bags-etc.

Yes, darlings, in just three days your son will be a flying officer. I am hoping for a furlough but, I suppose I will be disappointed.

Just a few minutes ago I filled out my income tax blank. I owe Uncle Sam $1.00. That’s not too bad is it?

I have just about everything as far as the officers uniform goes. I never realized how much an officer wears. I hope I can come home-then you will see a real uniform.

Darlings, I have sent my graduation announcements to everybody-England and South Africa included-

Well, darlings, must close now-

Your loving son,

Jim