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Still crossing his T`s (as in tax) and dotting the I`s (as in intuition)

is ex-IRS commissioner Sheldon Cohen, who headed the agency through much of the `60s. Asked to comment on Barbara Bush`s gift of her inaugural gown to the Smithsonian Institution, Cohen said: ”When you pay for something, it`s yours. If you give it away, you get a tax deduction.” Mrs. Bush bought her gown from designer Arnold Scaasi, Cohen added: ”It ain`t like Nancy Reagan. She got it for free and probably still took a deduction.”

AN OUT-OF-THE POCKET QB The congregation at St. John Baptist Church in Camden, N.J., still is buzzing about a $100,000 gift in the collection plate from a friend. ”They were rejoicing,” said Elva Smith, a church member for 30 years. ”They started clapping and singing and praying and thanking the Lord for someone being so nice.” The giver was identified as Randall Cunningham, quarterback of the Philadelphia Eagles, who attends services there periodically with teammate Cris Carter.

MYSTERY LOVES COMPANY Strange but true: In Rjukan, Norway, an elderly friend of Marit and Tore Torkildsen absent-mindedly dropped a letter in the local mailbox addressed only, ”Family Torkildsen.” No address. No city. In fact, not even a country was written on the envelope. But six days later, the letter was delivered to exactly the right people-in Great Baddow, England, about 30 miles east of London. Said Torkildsen: ”The whole thing is a mystery to us.” Added his wife: ”We are just full of admiration for the post office, but we can`t imagine how they managed it.”

CBS NIXES NUSSBAUM Hedda Nussbaum won`t profit from tragedy, after all. CBS has quietly dropped plans to produce a TV mini-series based on the life of Nussbaum, who gained notoriety by testifying against live-in lover Joel Steinberg in the killing of their daughter, Lisa. Network execs admitted a host of problems:

After Nussbaum`s lawyers initiated the proposal, she insisted upon editorial control. But CBS couldn`t recruit a writer willing to script only her perspectives. Meanwhile, numerous network managers resisted the story altogether as inappropriate for TV. ”Hedda Nussbaum is hardly a blameless or sympathetic figure in the tragedy,” observed one source. Reportedly Nussbaum stood to gain $100,000 had she been able to sell rights to her diaries. She won`t benefit from ABC`s plans to produce ”Waverly Place,” a mini-series loosely based on Susan Brownmiller`s book about Lisa`s death. The script for ABC, incidentally, is being written by Derek Marlowe-of television ”Jack the Ripper” fame.