The Sex of a Hippopotamus: A Unique History of Taxes and Accounting

Part I	Career Observations

One	Remember, You're an Accountant ("Accountancy Shanty" from Monty Python)
	Accountants as portrayed in popular culture. Web Extras: Link to: Why I Became a CPA Link to: Monty Python − Vocational Guidance Counsellor

Two	Karoshi
	The sweathouse − Exxon − IBM-Telex anti-trust case − workpaper destruction − Lyndon Johnson’s insurance policy − plant tours − discovering fraud − New York City bankruptcy − corporate gadflies − tax audits − surviving a Big Eight merger − continuing education.

Three	The Glamorous World of Tax Accounting
	The “art” of taxation − preparing the witness − college instructor − investments – tax shelters − computerizing − employees − clients − adult entertainment − family time − lawyers − Las Vegas − roller coaster contest − September 11.

Four	Turning a Profession into an Industry ("Sarbanes-Oxley Blues," words and music written by Headwaters Co-Founder & Chairman Dave Maney)
	Ancient origins of accounting − bookkeeper to CPA − code of ethics − government commercializes the profession − the consulting challenge − battle for accounting standards − Sarbanes-Oxley − defending CPA tax practice − abusive tax shelters − The Vision − Cognitor − CPA2Biz − the library − “low competencies” − serious choices.

Part II	History and Government

Five	Maltotier ("Doin' What Comes Natur'lly," Written by Irving Berlin, Performed by Betty Hutton)
	Early taxation − use and abuse of Jews − Turkish capital tax − salt taxes − King Leopold − the income tax − Fessenden’s law − California’s racist Gold Rush − Coca-Cola and the black tax collector − sin taxes – window tax – beard tax − tax cheating − judicial tax − The Public Authority.

Six	Tax ‘Em, My Boy, Tax ‘Em
	Second Bank of the U.S. − the tariff − Civil War income tax − 1894 income tax − sixteenth amendment − tax season begins − FairTax/sales tax rebellion − “temporary” income tax. Web Extra: Nelson Aldrich: Boss of the United States

Seven	Culture Bingo
	IRS culture − compliance difficulties − Irwin Schiff − teacher-preachers − pen pals − extensions − social security numbers − simple tax returns − e-filing − death by taxes − Samuel Swartwout – Battle of the Millionaires − Truman tax scandal − restructuring IRS.

Eight	The Power to Destroy
	Mellon vs. Couzens − Al Capone − Roosevelt the Terrible − National Gallery of Art − Moses Annenberg − Landslide Lyndon Johnson − Martin Luther King − seditious libel − Watergate.

Nine	The Sex of a Hippopotamus
	London Zoo − Middleton Beaman − writing tax law − the cesspool − Lyndon Johnson’s KTBC − lobbyists − simplifying Georgia’s income tax − charitable tax deduction − 89 million unnecessary returns − black art of revenue estimating − special tax breaks − Mr. Taxes.

Ten	The Lawgivers
	Equity − oracle or lawmaker − Tax Court − judges − bending over backwards − a harmless error − Tax Court exam − Pennsylvania Preceptor Plan − judicial deference − What constitution − state procedures − to pay or not to pay − Devitt Award − ethics.

PART III	Tax Tales

Eleven	A Prurient Interest
	Tax return publicity − Franklin Roosevelt − Henry Morgenthau − Nelson Rockefeller − Ronald Reagan − Tinseltown − Jack Benny and Groucho Marx − athletes and entertainers − Conway Twitty − Alan Jay Lerner − Sergeant York − Joe Louis.

Twelve	Affluenza
	Values − automobiles − retirement age − legacy tax − John Dorrance − The Witch of Wall Street − Anna Nicole Smith − Howard Hughes − NYU’s macaroni factory − Ted Turner − The Clintons − beyond taxes.

Notes

Index