Via Imprint's J. J. Sedelmaier:
With the fiscal cliff negotiations theatrical and occasionally farcical, it comes as some relief to find that Groucho Marx wrote a forgotten book of economic advice (or perhaps a book of forgotten economic advice) in the 1940s. Many Happy Returns is far, far out of print in its original design and illustrated version. "I only write first editions," Groucho explains in the introduction. But Sedelmaier has scanned several pages from his own copy, which he refers to as a "Marxist doctrine," and posts as a digital mini-archive here.
Some people say that $400 per child is not enough of a deduction; but this complaint is really absurd, when you realize that the government pays you no deduction on a St. Bernard dog. This dog could certainly out-eat any child and could, if cornered, eat the child. Avoid this situation, however, as then you would have no deduction at all. I am, frankly, fond of children, but I am also a realist.