United States. Board of Tax Appeals (1924-1942)
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History: Established in the Executive branch as an independent agency by the Revenue Act of 1924 (43 Stat. 336), June 2, 1924. Conducted hearings and issued redeterminations in cases appealing adverse income, profit, estate, and gift tax decisions of the Commissioner of Internal Revenue. Renamed Tax Court of the United States, 1942.
| Role | Title | Holding Repository | |
|---|---|---|---|
| referencedIn | Charles Perley Smith Papers, 1920-1946 | Library of Congress. Manuscript Division | |
| referencedIn | Learned Hand papers | Harvard Law School Library Langdell Hall Cambridge, MA 02138 | |
| referencedIn | Matthews, Annabel, 1883-1960. Papers, 1880-1960 (inclusive), 1901-1960 (bulk). | Arthur and Elizabeth Schlesinger Library on the History of Women in America | |
| referencedIn | Papers, 1880, 1901-1960 | Arthur and Elizabeth Schlesinger Library on the History of Women in America | |
| referencedIn | William Robertson Perkins Papers, 1903-1967 | David M. Rubenstein Rare Book & Manuscript Library |
Filters:
| Relation | Name |
|---|---|
| associatedWith | Hand, Learned, 1872-1961 |
| associatedWith | Matthews, Annabel, 1883-1960. |
| associatedWith | Perkins, William Robertson, 1875-1945 |
| associatedWith | Smith, Charles Perley, 1878-1948. |
Corporate Body
Establishment 1924
Disestablishment 1942
Americans
English
Variant Names
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United States. Board of Tax Appeals (1924-1942)
| United States. Board of Tax Appeals (1924-1942) | Title |
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