TAXES: Making Papa Pay

New York State, which has raised taxes under the administration of Governor Nelson Rockefeller, last week appeared to have found a likely new source: teenagers' income from baby sitting, caddying and other spare-time jobs. In a new set of instructions, the State Tax Commission directed parents to itemize "income of dependent minor children from personal service compensation."

Such a directive was bound to stir a storm of protest. It did. One outraged parent sent State Tax Commission President Joseph H. Murphy 2ยข. Others complained that it is hard enough to teach teen-agers the...

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