A letter written to Mrs. Whitehead from T. N. Carswell, dated March 2, 1958. Carswell acknowledges the receipt of her letter regarding her question on the amount of the tax shown on the return advising the question proved to be well founded. He apologizes for his mistake and encourages her appraisal of his work as needed, expresses his appreciation for the spirit of her letter and advises that it "but deepens an opinion I've long had of you". In a postscript to Whitehead, Carswell advises that he is working on her 1957 return and that he will forward a rough draft.