The hardest thing in the world to understand is income taxes (attrib Albert Einstein Feb 22 1963)

[Garson O'Toole]

The hardest thing in the world to understand is income taxes.

The Yale Book of Quotations lists a version of this saying with
slightly different phrasing (YBQ has "is the income tax") attributed
to Einstein in the Wall Street Journal in 1971. I did not see anything
relevant in the ADS archive or Barry Popik's website.

In preparation for April 15th I decided to investigate. Below is a
letter to Time magazine that I suspect is the origin of the quote:

Letters: Feb. 22, 1963

Einstein on Taxes

Sir: I was interested in the article on taxes [Feb. 1] in which it was
pointed out that "the late great Albert Einstein once admitted that
figuring out his U.S. income tax was beyond him--he had to go to a tax
consultant. 'This is too difficult for a mathematician,' said
Einstein. 'It takes a philosopher.' "

>From the time Professor Einstein came to this country until his death,
I prepared his income tax returns and advised him on his tax problems.
However, contrary to the statement that you quote, at no time did he
allude to me as a philosopher.

One year while I was at his Princeton home preparing his return, Mrs.
Einstein, who was then still living, asked me to stay for lunch.
During the course of the meal, the professor turned to me and with his
inimitable chuckle said: "The hardest thing in the world to understand
is income taxes." I replied: "There is one thing more difficult, and
that is your theory of relativity." "Oh, no," he replied, ''that is
easy." To which Mrs. Einstein commented, "Yes, for you." LEO
MATTERSDORF New York City

http://www.time.com/time/printout/0,8816,827992,00.html
http://www.time.com/time/magazine/article/0,9171,827992,00.html

Garson

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