Reading the statement by the Queens, N.Y., retiree that a trip to Manhattan keeps her from eating hamburger for the rest of the week, ``Elderly on no-frills budgets say there's no more room for income cuts,'' April 12, inspired anger in this tired 29-year-old who works seven days a week, self-employed with wife. We've bought hamburger no more than 20 times since we were married five years ago. And it's not for a vegetarian ideal; we cannot afford it. Nor can we drink orange juice (as another retiree complained). After a $1,166 social security tax is taken out of our $10,320 income plus $1,645 federal, state, and local taxes, it's a wonder the working young eat at all. Peter Grimord Philadelphia Thomas V. DiBacco says Cordell Hull, the father of the federal income tax, went on to ``bigger and better things,'' (April 15): Secretary of State under FDR and in 1945 the Nobel Peace Prize. But he was also the father of the campaign to reduce imports taxation and other forms of trade restriction. It was his devotion to freer world trade that sparked the trade agreements program. David J. Steinberg, President US Council for an Open World Economy Alexandria, Va.