Judy  didn't make much of an income this year but she decides she's going to make out an income tax return just for practice and uses one of her dad's forms. Her father is also busy trying to figure out his income tax having left it until the last minute. A mix up in the forms results in Mr. Foster almost losing a big contract with Willy Gibbon's father when Willy sneaks a look at what he thinks is Mr. Foster's return to see how successful he is and mistakenly looks at Judy's tax return showing earnings of $11!