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.