Also worth checking out: <a href="http://reason.com/blog/2010/01/28/fdr-tax-increases-dont-apply-t" rel="nofollow">http://reason.com/blog/2010/01/28/fdr-tax-increases-dont-app...</a><p>FDR: Tax Increases Don't Apply to Me<p>(Quoting TaxProfBLog:)<p>Throughout his first term, President Franklin Roosevelt paid taxes at the rates in effect when he took office, even as statutory tax rates increased. His position was that paying tax at a rate higher than that in effect at his inauguration reduced his salary, which violated the Constitutional provision that states that the president's compensation "shall be neither increased nor diminished during the period for which he shall have been elected."<p>He also claimed his 1937 return was too complicated for him to figure out.