Nation: First Taxpayer's Return for 1977

Shortly before Jimmy Carter's press conference last week, Wife Rosalynn stopped by the Oval Office with some good news. An IRS audit of the Carters' federal tax returns for 1973, 1975 and 1976 showed that they owed $168.03 in back taxes for 1975 but were due a refund of $8,971.50 on the taxes they paid for 1973. Next day, the White House made public the Carters' tax return for 1977 and a statement of their current net worth. Highlights:

> Their total assets were down slightly during 1977, from $ 1,048,039.69 to $970,857.74. Their net worth also dropped, from $822,638.55 to...

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