T. Coleman Andrews former Commissioner of Internal Revenue, has embarked upon a campaign to abolish the income tax. J. Bracken Lee, Governor of Utah, has refused to pay part of his income tax as a protest against foreign economic aid. A Constitutional Amendment to limit the income tax to 25% was seriously considered a short time ago. Governor Lee's heroic gesture probably must be dismissed as a defiant skirmish in the perennial protests of isolationists. Though less spectacular, Andrews' views are much more significant because he will gain much sympathy from people who may never consider how they would fare under any alternative system of taxation. The point is, however, that these gestures are symptoms of a profound public dissatisfaction with our present income tax system.
Donald E. Twitchell, A Radical New Income Tax Plan, 7 Clev.-Marshall L. Rev. 376 (1958)