Cowboy humorist Will Rogers once overpaid his income taxes by $40,000 but was unable to get the government to issue a refund. He sent many letters that went unanswered and finally decided on a different approach - the next year Rogers claimed the amount as a deduction. When he listed his deductions on his income tax return, Rogers wrote, "Bad debt, U.S. Government - $40,000."

Today in the Word, Aug. 2003, p.37