Calvin

Calvin the tax man appears in the season 4 episodes of Sanford and Son titled "My Kingdom For a Horse" and "Going Out of Business". The part of Calvin is played by TV actor and writer Philip Bruns, who is perhaps best remembered for portraying George Shumway, the father of Mary Hartman on the 1970s comedic series Mary Hartman, Mary Hartman with fellow cast member Graham Jarvis, who also appeared on Sanford and Son as Dr. Simmons in the Season 5 episode titled "The TV Addict".

About Calvin
Always trying to find a loophole or a way to cheat for Fred, Calvin, although a good tax man, usually charges $20 for his services, also charges an extra S10 for "cheating", as evidenced in the episode "Going Out of Business"; in that episode Calvin also suggested that Lamont who, along with Fred, were both cash-strapped, to quit the junk business and get a job to help with the expenses, due to the fact that they owed taxes in spite of their low income. In a funny scene, Fred, who had prepared a very spicy potato chip dip which he called "The Mayo Clinic", which caontained garlic, pig snoots, pig spleen, onions, and mayonnaise, tells Calvin to "Have a dip, and take a trip!", giving Calvin a very nauseated look on the way!

In "My Kingdom for a Horse" Calvin, who, like Fred, is not beyond trying to make a fast buck, sells Fred on the idea of purchasing a former racehorse, a retired thoroughbred named General Lee for breeding purposes, not telling him that the horse is gelded! After selling the horse, which he calls "a thoroughpet" to him, Calvin exclaims while Fred is in the house getting the money to buy General Lee, "You Can fool some people some of the time, but you can fool Fred Sanford, Always!!"