TAXES: The Deep Surgeon

The barber in a downtown Washington shop gabbled away as he snipped at the greying temples of his distinguished-looking customer. When the talk inevitably got around to income taxes, the barber had a proud boast: "I don't report half of my tips. They can't check up on me." A few moments later he happily pocketed a generous tip, then stiffened when his customer said: "My name is Coleman Andrews. I'm the Tax Commissioner."

Although Washington barbers ' pride themselves on knowing everybody who is anybody, it was not surprising that the barber did not know T. (for Thomas) Coleman Andrews,...