Your list of proposals for simplifying income taxes ("So many tax-cutters, so little room to maneuver," News: Analysis & Commentary, Jan. 30) reminded me of one that a friend and I drafted in the '30s, while we were at law school. We proposed a tax so simple there would be only three lines on the tax form:
1. How much did you make last year?
2. How much do you have left?
3. Send it in!
Gerald P. Rosen