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  <controlfield tag="001">mm 82040329 </controlfield>
  <controlfield tag="003">DLC</controlfield>
  <controlfield tag="005">20260227111714.0</controlfield>
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    <subfield code="a">Smith, Charles Perley,</subfield>
    <subfield code="d">1878-1948.</subfield>
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    <subfield code="a">Charles Perley Smith papers,</subfield>
    <subfield code="f">1920-1946.</subfield>
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    <subfield code="a">10</subfield>
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    <subfield code="a">1</subfield>
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    <subfield code="a">Correspondence, legal memoranda, printed opinions, subject files, and financial papers relating chiefly to Smith's career as a judge on the U.S. Board of Tax Appeals, later known as the U.S. Tax Court.  Correspondents include William Morgan Butler, Jesse H. Jones, Robert Ramspeck, Daniel C. Roper, and David I. Walsh.</subfield>
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    <subfield code="a">Butler, William M.</subfield>
    <subfield code="q">(William Morgan),</subfield>
    <subfield code="d">1861-</subfield>
    <subfield code="v">Correspondence.</subfield>
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    <subfield code="a">Jones, Jesse H.</subfield>
    <subfield code="q">(Jesse Holman),</subfield>
    <subfield code="d">1874-1956</subfield>
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    <subfield code="a">Ramspeck, Robert,</subfield>
    <subfield code="d">1890-</subfield>
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    <subfield code="a">Roper, Daniel C.</subfield>
    <subfield code="q">(Daniel Calhoun),</subfield>
    <subfield code="d">1867-1943</subfield>
    <subfield code="v">Correspondence.</subfield>
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  <datafield tag="600" ind1="1" ind2="0">
    <subfield code="a">Walsh, David I.</subfield>
    <subfield code="q">(David Ignatius),</subfield>
    <subfield code="d">1872-1947</subfield>
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    <subfield code="a">United States.</subfield>
    <subfield code="b">Tax Court.</subfield>
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    <subfield code="a">Taxation.</subfield>
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