Walter Heller was the chairman of the Council of Economic Advisers in the Kennedy administration. Heller was noted to be a follower of Keynesian economic theory, which argued among other things that deficits were not always a bad thing and did not always lead to inflation.
Heller believed that cuts in personal income taxes would stimulate the economy by providing more disposable income to consumers. He spent much time and effort trying to persuade Kennedy of the rightness of this view, with only partial success.