Collection Summary
Charles Perley Smith
Papers
1920-1946
1920-1946
MSS40329
Smith, Charles Perley,
1878-1948
3,500
items
10 containers plus 1 oversize
4.0 linear feet
English
Collection material in
English
Manuscript Division, Library of
Congress
Washington, D.C.
Jurist. Correspondence,
memoranda, and printed opinions relating chiefly to Smith’s service as a
judge on the United States Board of Tax Appeals (later called the United States
Tax Court) from 1924 to 1946.
Selected Search Terms
The following terms have been used to index the description of this collection in the LC Catalog. They are grouped by name of person or organization, by subject or location, and by occupation and listed alphabetically.
People
Butler, William M. (William Morgan), 1861-1937--Correspondence.
Jones, Jesse H. (Jesse Holman), 1874-1956--Correspondence.
Ramspeck, Robert, 1890-1972--Correspondence.
Roper, Daniel C. (Daniel Calhoun), 1867-1943--Correspondence.
Smith, Charles Perley, 1878-1948.
Walsh, David I. (David Ignatius), 1872-1947--Correspondence.
Organizations
United States. Board of Tax Appeals.
United States. Tax Court.
Subjects
Taxation.
Occupations
Judges.
Provenance
The papers of Charles Perley Smith, jurist, were given to the Library
by his wife, Clara Blanche Taplin Smith, in 1948.
Copyright Status
The status of copyright in the unpublished writings of Charles Perley
Smith is governed by the Copyright Law of the United States (Title 17,
U.S.C.).
Access and Restrictions
The papers of Charles Perley Smith are open to research. Researchers
are advised to contact the Manuscript Reading Room prior to visiting. Many
collections are stored off-site and advance notice is needed to retrieve these
items for research use.
Preferred Citation
Researchers wishing to cite this collection should include the
following information: Container number, Charles Perley Smith Papers,
Manuscript Division, Library of Congress, Washington, D.C.
Scope and Content Note
The papers of Charles Perley Smith (1878-1948) span the years
1920-1946. They consist of correspondence, memoranda, financial material,
subject files, and printed opinions.
The bulk of the material concerns Smith’s career as a judge on the
United States Board of Tax Appeals, later known as the United States Tax Court.
Included is correspondence, memoranda relating to opinions of the court,
printed opinions, administrative records relating to Smith’s travel, and
subject files.
Correspondents include William M. Butler, Jesse H. Jones, Robert
Ramspeck, Daniel C. Roper, and David I. Walsh.
Arrangement of the Papers
This collection is arranged alphabetically by type of material.
Catalog Record: [https://lccn.loc.gov/mm82040329]
Container List
Container
Contents
1
Administrative file,
1939-1946
1939-1946
(9
folders)
1
General correspondence
1
A-E,
1924-1946
1924-1946
2
F-W,
1924-1946
1924-1946
(4
folders)
2
Memoranda,
1926-1929, 1941-1946
1926-1929, 1941-1946
2
Opinions
2
Concurring,
1944, undated
1944, undated
2
Dissenting,
1941-1946, undated
1941-1946, undated
2
Memoranda
2
A,
1929-1945
1929-1945
2
B,
1932-1945
1932-1945
(1
folder)
3
(2 folders)
3
C-F,
1930-1946
1930-1946
(8
folders)
4
G-L,
1930-1946
1930-1946
(7
folders)
5
M-R,
1932-1946
1932-1946
(9
folders)
6
S-Z,
1931-1946
1931-1946
(10
folders)
7
Promulgated
7
1924, Nov. 1-1936, Oct. 20
1924, Nov. 1-1936, Oct. 20
(6
folders)
8
1936, Nov. 5-1945, Dec. 29
1936, Nov. 5-1945, Dec. 29
(7
folders)
9
Subject file
9
Affiliated corporations,
1924, undated
1924, undated
9
Appellate cases,
undated
undated
9
Capital gains,
undated
undated
9
Capital stock tax,
1925
1925
9
Census reports,
1934
1934
9
Consolidated returns,
1925
1925
9
Decentralization,
1941
1941
9
Deficiencies,
1938
1938
9
Depreciation of patents,
1924
1924
9
Dismissal of appeals,
1933
1933
9
Dissolution of corporations,
1931
1931
9
Enrollment laws,
1923
1923
9
Evidence,
undated
undated
9
Finding of fact,
1934
1934
9
Income tax,
1943-1944
1943-1944
9
Mellon, Andrew W.,
1934-1937
1934-1937
10
Michigan statutes,
undated
undated
10
Opinion evidence,
undated
undated
10
Pierce Oil
Corp. v. Commissioner,
1934-1935
1934-1935
10
Proclamations and appointments,
1920-1934
[
See Oversize
](smith1)
1920-1934
10
Reappointment,
1934
1934
10
Renegotiation of contracts,
1943
1943
10
Retirement,
1942
1942
10
Retroactive provisions of the
1942 revenue act,
1942
1942
10
Rules of practice,
1923-1946
1923-1946
(3
folders)
10
Tax simplification,
1923-1927
1923-1927
10
Vinson, Fred M., speech,
1945
1945
10
Welch, Galen H.,
1935
1935
10
Writs of error,
1928
1928
OV 1
Oversize
OV 1
Subject file
OV 1
Proclamations and
appointments,
1920-1934 (Container 10)
1920-1934