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EASTMAN THEATRE: Kodak's gift: is it an ad?

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I have many fond memories of events at the Eastman Theatre, which would be partially tainted by the commercialization of its name.

I have a question about these so called "gifts." Am I wrong to assume that this would better qualify as an advertisement? What other reason for the name change? And if so, is Kodak claiming this "gift" as a tax deductible donation?

ANDY SCHELZ, ALBION

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