Dan Throop Smith

“Dan Throop Smith [was] one of the nation's leading tax experts and the principal architect of the present {{w|Internal Revenue Code}}... Professor Smith belonged to an elite group of economists who switched back and forth from top academic positions at Harvard, Stanford and other major universities to policy-making positions in Government. He was generally regarded as a conservative economist.”

“Although good administrators are not necessarily interchangeable, there appear to be certain recurring aspects of administrative work to which attention may be profitably directed.”

“I'm a professor all right. But I was always violently anti-New Deal.”