A top tax rate of 91 percent? Really?

A letter to the editor in today's paper praises the 91% tax bracket under FDR.

Isn't it true that there were enough exemptions that very few rich people actually ever paid 91% of their income?

And seriously - do you really think that confiscating ninety-one percent of someone's income over a certain amount is a good idea and will promote more economic growth?

Why would anyone ever want to be in the top tax bracket?