THE PRESIDENCY: Joyless Exercise on Form 1040

In a few days, with no little anguish, poets will become bookkeepers and chiropractors mathematicians. Tax time. America will produce a $402 billion miracle, the greatest amount of wealth ever peaceably signed over to the state.

About now the No. 1 citizen will have his forms on his desk. Accountant Bob Perry from Americus, Ga., and Atlanta Attorney Harvey Hill did the figuring. Jimmy Carter will cast a critical eye over the totals. Rosalynn will check the household items. When they sign their joint return, by some estimates, they could be paying far...

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