Anthony E. Rebollo (Richardson Plowden Carpenter & Robinson, Columbia, SC) has published The Taxation of Ernest Hemingway, 26 The Hemingway Review 22 (Spring 2007)(published by the Hemingway Society and the University of Idaho). Here is the abstract:

Taxes played a surprisingly prominent role in the life of Ernest Hemingway—so much so that he personally dealt with, or wrote about, most of the major tax concepts embodied in the Internal Revenue Code. “The Taxation of Ernest Hemingway” highlights Hemingway’s written observations about a variety of tax matters, including remarks about the state of his tax affairs and possible investigations by the Internal Revenue Service. Many of Hemingway’s comments about tax issues, such as the complexity of the laws or his frustration with substantiating expenses, would undoubtedly resonate with today’s taxpayers. He referred to tax season as the “bastardly income tax epoch that comes to interrupt and bitch work just at the best working time” and once remarked that if his children were asked what their father did in WW II, they could say that “he paid for it.” But while Hemingway frequently complained about taxes, his approach to reporting and paying taxes was straightforward and, overall, his outlook on having to do so was positive (not what one would necessarily expect from someone in the 90% tax bracket). The best evidence of this? Consider Hemingway’s remarks to his tax attorney: While noting that he had been “crippled, financially, by taxes,” Hemingway nevertheless stated that he was “as proud of haveing [sic] helped my Government in that way as of any aid I was able to give in the field[,]” adding that “I need money, badly, but not badly enough to do one dishonorable, shady, borderline, or ‘fast’ thing to get it.”