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Henry Morgenthau, Jr. Papers
Diaries Index
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Switzerland
See Germany
527
Switzerland
528
See Portugal
Switzerland
See Latin America: Argentina
531
Swit zerland
See Germany
532
Switzerland
For purchase of Swise france from Central Bk.
300
of Turkey, see Stabilization Fund
Switzerland
See Fereign Funds Control
535
Switzerland
See Germany
543
Switzerland
Counter proposal to the British on financial
559
negotiations discussed by reps. of State
and Treas. - Glasser memo 8/17/42 559: 76
3
Switzerland
XXX
577
For investigation of insurance cos.,
see Foreign Funds Control: Ship Movements
I
Switzerland
See Foreign Funds Control
591
Switzerland
604
See Foreign Funds Control
Switzerland
655
Standard Telephone & Radio Co., Zurich:
See Foreign Funds Control
Switzerland
See Refugees (Jewish) War Refugee Bd.
700
Switzerland
See Refugees (Jewish)
703
War Refugee Bd.
Switzerland
705
See War Refugee Bd. : Passports
Switzerland
709
See War Refuges Bd.
Switzerland
See War Refugee Bd.
717
Switzerland
See War Refugee Rd.
718
Switzerland
740
Attitude of Swiss Minister Xxxxguan Bruggamann
and his wife (Henry Wallace's sister)
teward Treas. restrictions discussed
at 9.30 meeting 6/6/44
740: 6
a) Hirschmann and Pehle invited to
Swiss Legation to lunch
6/6/44
64
Switzerland
Banque Populaire Suisse: See Mar Refugee Bd.
784
2
Switzerland
788
Treas. reps. Hoffman and Ostrow to be assigned:
Treas. letter to State Dept.
11/22/44
798: 105
Switzerland
See War Refugee Bd.
803
Switzerland
Paul (Randolph) consults Treas. on ethics
involved in representing Swise bankers
now negotiating with Treas. on blocked
assets
12/30/44
805: 219-I
Switzerland
807
See War Refugee Bd.
<
Switzerland
813
Aid to Germany: War Dept. letter to Currie
on eve of departure to Switzerland binks
1/28/45
investigate 813: 104
Switzerland
See War Refugee Bd.
818
Switzerland
See War Refugee Bd.
820
$
Switzerland
See also Beek 813
821
Currie Mission: Pregress outlined in Cee memo
2/21/45
821: 48
: Schm.dt(Orr.s) praised by amir 2/24/45
h Swin pm 822:226 outlined
822.229
Switzerland
See War Refugee Bd.: Musy negotiations
823
Switzerland
See War Refugee Bd.
824
Switzerland
Currie Mission: See Foreign Funds Control
826
Switzerland
See War Refugee Bd.
Smope Grand
8
Telephones ASKS Hm5, who wpite mp hi hopes to gin an any ty
chut for ruling purmitting my corporations rony 7/2/21 to deduct IIII community or 14,13 13
contributions as spensis for income tay purgeses,
HMJr disappouns but R for to Alphant 1/11/25 III, 59
Swope, Gerard
478
See Appts. and Resignations
Swepe, Gerard
See Treasury Dept.: Elder Statesmen
487
)
Swope, Gerard
See Appts. and Resignations
489
Swope, Gerard
491
See Fomign Funds Control: General Aniline & Film Corp.
Swepe, Gerard
See Appts. and Resignations
503
Swope, Herbert Bayard
See Financing, Govt.: War Savings Bonds
670
(3rd War Loan Drive)
Swope, Herbert Bayard
See Financing, Govt.: War Savings Bonds
722
(5th War Loan Drive)
Swope, Herbert Bayard
738
See Revenue Revision
Swope, Herbert Bayard
814
See Post-War Planning: Surplus Property, Disposal of
Sydney Ross Company
554
See Foreign Funds Control
<
Symmutalism
Sym
11
alghard tills FDR of study word 6 mmths period XI73
Syria
See War Conditions
274
11
/
Syria
278
See War Conditions : Foreign Funds Control
Syria
See War Conditions: Foreign Funds Control
293
Syria
See War Conditions: Foreign Funds Control
319
Syria
381
See War Conditions: Foreigh Funds Control
1
Szyk, Arthur
See Financing, Govt.: War Savings Bonds
530
Szyk, Arthur
Cartoons
7/14/42
549: 254
a) Story
5496
b) b)Dix. Dis. M 9:30 miching 1/12/92
550:7
) will make cartoms for Grans mmu 1/24/42
553:212
\
Taber, John (Congressman, N.Y.)
See Appns., Treas.: Disney film
493
Taber, John (Congressman, N.Y.)
638
See Foreign Funds Control
Taber, John - (Congressman, N.Y.)
See Financing, Govt.: War Savings Bonds
661
(3rd War Loan Drive)
Taber, John (Congressman, N.Y.)
701
See Appns., Treas.
Tabouis, Genevieve
Possible trip to South America discussed in
415
Wiley memo 6/30/41
415: 334
Tabouis, Genevieve
419
See War Conditions: France
Tabouis, Genevieve
See Foreign Funds Control
627
Taft, Robert A.
Treas. answer giving infa with respect to
obligations and capital stock of Govt. agencies
or corps. held by U.S. Treas.
1/9/40
234: 40
Taft, Robt. A. (Senator, Ohio)
Attacks HMJr in connection with proposed use
336
of Stab. Fund for loan to China; Wagner
defends HMJr 12/6/40
336: 319
Taft, Robt. A. ( Senator, Ohio)
"HMJr directs foreign policy rather than Hull" -
continued statements discussed by 9:30 group
12/9/40
337: 32
337
Taft Rabt
Senatore Ohio)
See also Revenue Revision
Paul memo on criticism of Treas.
8/1/42
556, 4
556
<
Taft, Robt. (Senator, Ohio)
See Lincoln Electric Co.
613
Y
Taft, Robt. A. (Senator, Ohio)
See Revenue Revision: Pension Trusts
652
Taft, Robt. A. (Senator, Ohio)
See Pension Trust Amendment
732
Taft, Mrs. William Howard
See Financing, Govt.: War Savings Bonds
531
7
Tahiti
Shortage of currency and possible bearing 534
establishment of Caisse Centrale pour
la France Libre on currency situation
discussed in cable from Amn Consul, Tahiti
5/29/42
534: 148
Talmadge, E ugene (Gover, Canagia)
11
SES Gurgial
XI 163+
1
Tangier
See War Conditions: Foreign Funds Control
289
Tangier Zone
490
See Morocco
[
Tangiers
649
See Occupied Territories: French North Africa
Tankers (Standard 011)
342
See War Conditions: Shipping
Tankers
See War Conditions: Shipping
406
Tanks
See War Conditions
270.
(
Tanks
See War Conditions
275
Tanks
See War Conditions
239
Tanks
296
See War Conditions
;
Tanks
See War Conditions
302
Tanks
See War Conditions
303
Tanks
See War Conditions
304
Tanks
See War Conditions
305
Tanks
See War Conditions
306
Tanks
See War Conditions
317,
Tanks
390
See War Conditions: Ordnance
L
Tanks
Production goals reviewed by Kamarck
520
4/23/42
520: 89
Tanks, Amn.
535
See U.S.S.R.
Tanks
538
Production in May - Kamarck report
6/9/42
538: 65
Tanks
See Lend-Lease: U.S.S.R.
564-A
Tanks
Shipments to U.S.S.R. - Hoflich reports
570
9/17-18/42
570: 117-A,
211-A
Tanks
Shipment 9/29/42 to U.S.S.R. - Hoflich report
573
573: 97-A
Tanks
579
See Military Reports
Tanks
See Lend-Lease: U.S.S.R.
580
Tanks
See Lend-Lease: U.S.S.R.
583
Tanks
See Military Reports
588
Tanks
See Lend-Lease: KEL.U.S.S.R.
595
Tanks (German)
See Financing, Govt., War Savings Bonds
678
(4th War Loan Drive)
Tanks, German (Captured)
See Financing, Govt.: War Savings Bonds
685
(4th War Loan Drive)
TARI, SS
See War Refugee Bd.
720
See also Book 727
Twi
12
Ruth Bryan and potrots section of Taiff At bish
when it to pay twilf w almunin withins (hethe)
anima - when it is shipped hack. H W Jr
to pryare hill correcting this
XII 5
.
Tarleau, Thomas N.
See Appts. and Resignstions
336
Tasca, Henry J.
Navy Dept. asked to re-assign to Treas.
799
in conn. with work abroad 11/28/44
799: 208
Tasca, Henry J. - Lieut. Comdr.
See Treas. Representatives Abroad
812
1
Tasca, Henry J. - Lieut. Comdr.
021
See Treas. Representatives Abroad: Treatment in Italy
821
Tasca, Henry J. - Lieut. Comdr.
See Treas. Representatives Abroad
826
Tass (Russian Newspaper)
See Post-War Planning: Germany
812
\
Taub, Alexander
See War Conditions: Lend-Lease
457
Tax Anticipation Notes
See Revenue Revision
452
Tax Appeals, U.S., Board of
6
Eugene Black, Chan., announces appt. of 3 members
of Bd. to serve with 3 members of staff of
Bur. of Int. Rev. to consider rules and procedure
of Bd. with a vieu to making recommendations
resulting in expediting disposition of tax cases
pending before Bd. 5/11/37
67: 235
Tax Appeals, Board of
72
See Int. Rev., Bureau of
Tax Appeals, Board of
See Appte. and Recignations
105
Board of Tax Appeals
Tax Appeals, Bd. of
See Bd. of Tax Appeals
106
Tax Appeals, Bd. of
See Bd. of Tax Appeals
. 108
Tax Appeals, Bd. of
See Bd. of Tax Appeals
109
Tax Appeals, Bd. of
110
See Bd. of Tax Appeals
Tax Appeals, Bd. of
See Bd. of Tax Appeals
112
Tax Appeals, Bd. of
See Board of Tax Appeals
124
Tax Appeals, Bd. of
See Bd. of Tax Appeals
125
Tax Appeals, Bd. of
127
Reappt. of 4 members: James Rooseveltiphsnex 'phones
FDR has not yet mede up his mind 6/1/38 127: 19
Tax Appeals, Board of
291
Digest of decisions reviewed for wk. ending
August 8, 1940
291: 74
Tax Appeals, Bd. of
See Revenue Revision
459
Tax Appeals, Bd. of
See Bd. of Tax Appeals
545
)
Tax Appeals, Board of
711
See Board of Tax Appeals
Tax Avoidance
See Revenue Revision
133
Tax Avoidance
See Revenue Revision
331
Tax Avoidance
See Statements by HMJr
532
Tax Avoidance
See Revenue Revision
733
Tax Consultants
See Revenue Revision
495
Tax Court of the U.S.
722
See Revenue Revision
Tax Enforcement
831
New York: lax enforcement discussed by
HMJr with Treas. group 3/22/45. 831: 24
a) Pedrick to undertake program
FR banks get many requests to change
lerge bills, after agreeing to
notify Treas. of deposits of large
denomination bills - discussed in
group conf. 3/23/45
221 f
Fussell memo on newspaper exaggreations
of income tax investigations
3/23/45
286
a) Further discussions 3/24/45 832: 23 ff
Delay in sending names of tax delinquents
from Miami to NY - HMJr memo 3/23
286
a) O'Connel memo explaining
287
Tax Enforcement - 2
831
Houghteling to be consulted about en-
listing help of NY labor unions -
HMJr suggests to Nunan 3/23/45 831: 288
Gaston resume of activities with sug-
gestions for improvement - orig-
inally submitted in 1943; resub-
mitted 3/23/45
290
C.S. Bell memo: survey on organization,
personnel, and administrative
machinery 4/10/45
835: 186
Tax Evasion
9
\HmJr talks to Thomas E Drury about
"Dutch" Schully case 1/26/20- IX 118 J-L
Tax Evasion
Int. Rev. unable to furnish HMJr necessary info.
67
with regard to methods of tax evasion;
Magill and Irey ordered to N.Y. to visit
Collector's office there 5/3/37
67: 48
Magill memo/ on investigation of 1936 returns
of individuals showing incomes of $100,000
or more residing in the Eastern districts
5/10/37
173
Tax Evasion
Haas tells group in HMJr's office he thinks
63
terrific pressure on acot. of the increase in
taxes (both as to rates and as to the amt.)
because of the increase in business) has caused
greater use of old loopholes and that revenue
in March, 1938, will therefore be less than
it might be 5/12/37
68 12
a) HMJr asks Haas and Crum to make a list
of possible loopholes
17
HMJr addresses Hull further on the interests
of the Treas. in the subject of cooperation
among nations directed toward the prevention
of tax evasion (memo prepared by Magill)
5/12/37
104
See memo on methods of tax evasion presented to
FDR by HMJr
244
* 1) Haas memo (assisted in preparation by Crum,
Seltser, O'Donnell, and Zucker) on "Methods
of Income Tax Avoidance" 5/14/37 68: 193
29
2 Tax Evasion
See memo on tax case of E. M. *)****** Smith, et al.
235
FOR by HMJr
68: 247
237,247
prepared by HMJr and Oliphant preparatory
to conf. with FDR and Cummings 5/17/37
FDR asks HMJr to start immediately working
on speech "in which he will name names"
5/17/37
240
Tax Evasion
HMJr, Magill, Oliphant, and Gaston discuss
69
devices by whenk which "names can be named"
legally 5/18/37
x 11
Gaston speech prepared for FDR
69:
46
HMJr, Magill, Oliphant. and Gaston confer with
FDR 5/21/37 a) FDR given (1) letter from
194
HMJr to FDR on methods, sithout using names;
208
(2) similar letter without names
197
(3) letter from HMJr to FDR on subject
of insite taxation of non-resident aliens 205
*
a) Material to be used for speech; FDR asks
for 25 or more addit onal names
1) Magill tells HMJr he is disturbed
about using names over radio
2) HMJr suggests that FDR address letter
with names to Chmn. of Joint Committee
on Taxation and ask them to make
extensive study in cooperation with
Bur. of Int. Revenue
2 Tax Evasion
HMJr reports FDR's reaction over week-end on
69
"publicizing" methods used by individuals
to escape income tax 5/24/37
69: 255
a) Has discussed matter with almost all
callers; has talked to Senators LaFollette
and Black
b) Would like to get fax Thomas Dewey in
N.Y.; if impossible, then Pecora
c) Mrs. Roosevelt against using names
d) FDR apparently has told Farley and Cummings
the whole thing
e) HMJr tells group that even the Uruguayan
Minister knows about the "incerporated
yacht"
Oliphant preliminary memo on public discussion
and disclosure of tax returns and tax cases 260
5/24/37
3 Tax Evasion
29
HMJr reports to Magill, Oliphant, and Geston
on FDR's plan worked out after conference with
Sens. Robinson and Black 5/24/37 69: 280
a) Will talk with Harrison and Doughton
before he sends letters up; will then
ask them to investigate by appointment
of subcommittee
b) HMJr asks that Secy. of Treas. instead
of Commissioner of Int. Rev. be entrusted
with preparation of necessary legislation;
HMJr will then delegate authority to Magill
o) HMJr leaves OlipMant's legal opinion with
FDR
Tax Evasion
70
HMJr tells Magill of conversation with FDR
5/26/37
70: 92
a) FDR had conferred with Harrison and Doughton
for an hour; couldn't get them stirred up
and 80 finally told Pat Harrison at least
10 million votes were involved in this matter
b) Harrison and Doughton want Magill; FDR
sends word to Magill not to let this matter-
go over his head
riquest
o) FDR outlines procedure: letter to be sent,
then publicity, then appt. of a Joint Com.
of Investigation giving the money to the
Secy. of the Treas. to conduct investigation
over which Magill will have control
2 Tax Evasion
70
Following visit to FDR, HMJr signs letter trans-
mitting report on recent investigation of
income tax returns for 1936, together with letters
of transmittal (for FDR's signature) to Harrison
and Doughton 5/26/37
70: 93
HMJr and Magill confer with FDR for 1½ hrs.;
a memo which was discussed, attached
5/27/37
154
Gaston tells HMJr about Shafroth speech before
Tax Committee of Amn. Bar Assn. 5/28/37
236
HMJr and Magill call to White House; confer
with Maggit Oliphant, Gaston, and Gelvering before
going over 5/28/37
236
a) Copy of memo marked "OK" after 3 P.M. conf.
at White House
270
3 Tax Evasion
70
HMJr talks to Doughton and Harrison about
be future plans 5/29/37
70: 248,2
250
a) Conf. at 10:15 Sat, 5/29; present:
HMJr, Harrison, Doughton, Magill, and
Gaston
264
Tax Evasion
71
Pres.'s message to Congress 6/1/37
71: 92
a) Magill reports to HMJr on reaction of
Doughton and Harrison to draft of joint
resolution to be introduced as sonn as
President's message has been read
*b) McKellar commends HMJr on floor of Senate
6/1/37
101
for communisting facts to Pres. and to
Congress
103
Magill tells HMJr Shafroth wants more time in
case entire matter should be delayed 6/5/37 357
* # 1) Doughton and Cooper report to Magill on
discussions with Rules Committee 6/4/37 231
Tax Evasion
72
Allen-Pearson (Washington Merry-Go-Round) article
giving Treasury credit for drive 6/7/37
72: 22
Conf with regard.to status of oldest cases
in Bureen, present: HMI*, Helvering, Russell,
Sherwood Inex, Tarleou 6/7/37
a) Ford
H
Explanation of/shipooard interview granted before
seeing FDR's message on income tax evasion,
together with letters of explanation made by
S. Parker Gilbert 6/8/37
72: 235
HMJr tells Magill FDR wants Magill, Oliphant,
Tommy Corooran at white House in advance of
conf. with Harrison and Doughton, to go over
procedure 6/14/37
335
2 Tax Evasion
72
HMJr asks Helvering concerning ruling on exemption
of money paid Mrs. FDR for radio talks, said
money to be paid directly to Society of Friends
6/14/37
72: 398
-
Tax Evasion
Oliphant's memo in response to FDR's request
73
as to possibility of Treas. Dept. conducting
tax investigation in diaregard of Joint Resolution
No. 155, giving 2 possibilities 6/16/37
73: 50
Income Tax Returns Tax Evasion
HMJr-Doughton telephone conversation concerning
77
examination of income tax returns of FDR and
Mrs. FDR
7/6/37
that
77: 144
a) Doughton emphasizes fact the he never
asked to see these returns; he cannot,
however, vouch for Harrison; HMJr thinks
perhaps there may have been a misunderatanding
on Magill's part
HMJr talks to Irey about investigation of returns
of Marx Roosevelts and Morgenthaum
7/6/37
150
a) Irey says that at Magill's instructions
he has gotten returns of FDR, HMJr, and
Mrs. HMJr
HMJr talks to Helvering 7/6/37
154
a) H. reports on conversations he has had with
McIntyre and LeHand
2 Income Tax Returns Tax Evasion
77
b) HMJf
tells Helvering copy of opinion
rendered Mrs. FDR in 1934 has been located
indicating that she had no Fed. tax to pay
(opinion of Robt. Jackson and Luther Cannon)
HMJr-Irey second conversation
77: 160
a) Irey again states x he has only FDR's,
Mr. and Mrs. HMJr's
b) HMJr instructs Irey to return place returns
of the HMJrs in the regular files where
everyone else's is kept
Conf.; present: HMJr, Magill, Helvering, and Irey
7/6/37
165
a) Irey reports he has checked
Morgenthau returns back to 1933 and finds
nothing at all queationable
3 Income Tax Returns Tm Evasim
Doughton tells Magill McIntyre haa told him
77
that FDR has had very satisfactory conf.
with Treadway and Crowther 7/7/37
77: 212
a) Ima James Rooaevelt talks to HMJr
while C. and T. are with FDR going
over his income tax returns
230
Tax Evasion
78
Hamilton Fish requests permission of Treadway
(Joint Congressional Committee on Tax Evasion)
and Avoidance) to present evidence of use of
loopholes by members of Roosevelt family,
HMJr, and HMSr 7/8/37
78: 11
HMJr and Doughton again confer 7/8/37
38
a) Doughton reports that FDR 1s thoroughly
upset
HMJr discusses with Doughton ticker XP report
that Fish expects to bring certain charges
against his father and himself 7/8/37
69,81
HMJr also consults Vinson (Ay.)
72
"
"
"
Capper (Kansas)
74
"
.
"
LaFollette (Wisconsin)
76
I"
I"
I"
Cooper (Tenn.)
83
"
"
M
Cullen (N.Y.)
85
2 Tax Evasion
78
HMJr thanks Vinson for his courtesy 7/9/37 78: 98
#
" Doughton R "
"
7/12/37
141
Tax Avoidance and Evasion
See Revenue Act of 1937
87
Tax Evasion and Avoidance
HMJr reads to Magill Gaston memo for
100
publicity purposes concerning investigation
of 12/4/37 income tax returns of prominent persons
100: 251
Annenberg, Moe
177
Com. of Int. Revenue's memo recommending
criminal proceedings
4/10/39
177: 192
HMJr's letter of transmittal to personal attention
of Atty. Gen. 4/10/39
191
Conf.: present: HMJr. Foley, Graves, Klaus,
Helvering, Wenchel, Gaston, and McReynolds
4/11/39
213
Foley memo on advisability of discussion between
HMJr and Gifford 4/11/39
362
Tay Evasion
Skidmore Case
Discussed at conf. 4/11/39
177
177: 228
Tax Evasion
Chicago, Illinois:
178
with HMJr
Foley, Klaus, and Graves confer/on dangerous
personnel still present in District Attorney's
office (Ward, Warren Canady, and Mary Eben's
son) 4/13/39
178: 256
HMJr gives Ickes resume of Annenberg and Skidmore
cases in Chicago 4/13/39
265
Annenberg, Moe: Murphy assures HMJr Justice will
extend every cooperation 4/12/39
46
Tax Evasion
179
Annenberg, Moe: Nationwide News Service: Foley memo
on proposed sale of assets
4/14/39
179: 24-A
Tax Evasion
Conf.; present: HMJr, Hanes, McReynolds, Foley,
Irey, and Helvering 4/18/39
180: 168
a) Lansing, Mich.; Harrisburg, Pa.;
Atlantic City, N.J.; ****
Nashville, Tenn.; etc., to be investigated;
narcotics may also be involved
Annenberg, Moe: Progress of case discussed in
Missouri, State of: Milligan, United States Attorney, 174
conf. with Foley and Helvering 4/18/39
Kansas City, confers with Irey and Graves
4/20/39
320
Tax Evasion
Annenberg, Moe: Murphy tells HMJr Annenberg has
LT
visited Justice Dept.; plans to engage best
lawyers available; McAdoo, Max Gardner, etc.,
mentioned 4/26/39
180: 282
Foley memo on conf. with Justice Dept. 4/26/39 293
Skidmore case: HMJr tells Murphy Harold Graves
is working on case
4/26/39
283
Tax Evasion
187
Annenberg, Moe:
Foley tells HMJr Justice will recommend that
case be presented to Grand Jury so that
sufficient facts to prove criminal intent
will be uncovered 5/2/39
187: 145
Tax Evasion
Roerich, Nicholas:
188
Resume of case prepared by Foley 5/8/39
188: 391
Tax Evasion
Annenberg, Moe:
189
Foley memo: Morris states Annenberg's counsel
has been informed case will be sent to
U.S. Atty. in Chicago for further investigation
by Grand Jury and possible indictment
5/9/39
189: 73
a) Klaus (Sam) and Campbell (Riley)
to be designated as Special Assts.
to U.S. Atty.
Letter from Annenberg to HMJr discussing
compromise, and HMJr's proposed answer,
discussed at group meeting
5/12/39
255
a) For actual letters, see pp. 277,278
Tax Evasion
Movie Cases:
491
HMJr tells Foley he does not wish to discuss any
cases with Dept. of Justice until they are
fully prepared 5/22/39
191: 11,
138
Tax Exasion
Movie Cases
92
I
Schenck, Joseph:
James Roosevelt again contacts Hanes;
HidJr dictates letter for Hanes saying
he is not at liberty to discuss these
cases 5/25/39
192: 30
a) Roosevelt answer 5/29/39
174
Conf.; present: HMJr, Hanes, McReynolds, Graves,
Gaston, Wenchel, and Irey 5/31/39
196
Tax Evasion
Annenberg, Moe:
206
Indicted in Chicago, chamed with evasion of
taxes from 1932 to 1936 inclusive;
Walter H. Annenberg, Arnold H. Kruse, and
Joseph E. Hafner also included 8/11/39 206: 95
Hanes congratulates Campbell, Irey, and
Atty. Gen. 8/14/39
123
a) Campbell reply 8/16/39
144
Klaus, Samuel: Campbell praises services
highly 8/31/39
522
Tax Evasion
219
Movie Cases:
Hanes gives chronological resume 10/27/39
219: 261
Joseph M. Schenck, et al.:
Clark (Asst. Atty. Gen.) given certain info.
by Wenchel 10/27/39
273
Grand Jury proceedings: Helvering memo
calling them "inadequate and inef ective"
10/28/39
320
Tax Evasion
Movie Cases:
220
Schenck, Joseph M.:
Irey resume 10/30/39
220: 91,
267
Twentieth Century-Fox reorganization:
HMJr asks Greenbaum, Magill, and Knollenberg
**
to confer with Treas. lawyers concerning
10/31/39
290,
294,300
Conference; resent: HilJr, Hanes, Gaston,
Foley, Helvering, Irey, Wenchel,
Kades 10/31/39
315
History as prepared by Foley
365
Tax Evasion
221
Movie Cases:
Foley statement of facts 11/1/39
221: 27
Conf. between Treas. officials and
Greenbaum and Knollenberg 11/2/39
a) Knollenberg memo
118
b) Greenbaum
#
168,
208
Kadis (Int. nev. Agent): HMJr asks Hanes
to investigate assignment of Goetz and
Zanuck cases. where taxes were paid in Calif.
along with Schenck's return which was made
in N.Y. 11/6/39
257
Next move after receipt of
Greembaum-Knollenberg memo discussed
by HMJr with Hanes, Gaston, Irey, and
Cairns 11/8/39
407
Tax Evasion
222
Movie Cases:
Foley memo giving summary of procedure
recommended based upon Greenbaum-Knollenberg
report 11/9/39
222: 54
a) Recommendations of Foles, Greenbaum,
and Knollenberg
57
Tax Evasion
224
Annenberg, Moe:
HMJr tells Foley he is concerned over atty. General's
plan for settlement
11/24/39
224: 26
Tax Evasion
225
Movie Cases:
Bioff, Wm.: Foley memo concerning Robt. Montgomery
correpondence which was returned to official
Internal Revenue file 11/29/39
225: 144
Tax Evasion
225
Annenberg, Moe:
FDR tells HMJr he wants every dollar collected
and Annenberg put in jail
12/1/39
226: 141
Campbell and HMJr discuss situation;
Campbell "will make absolutely no deal at all
for a plea and Atty. Gen. backs him up
12/4/39
218
Tax Evasion
Movie Cases:
229
HMJr and Murphy discuss progress; HMJr worried
12/15/39
229: 311
Tax Evasion
222
Movie Cases: Conf.; present: HMJr, Foley, Kades,
Wenchel (Int. Rev.), Clark and Kemp (Asst. Attys.
Gen.) 12/30/39
232' 459
a) Resume of Bioff and Schenck cases,
etc.
470
Tax Evasion
Movie Cases:
233
Bioff and Schenck cases discussed by HMJr
and Atty. Gen. 1/2/40
233: 56,
428
Indiana
McNutt, Paul V.:
235
Paul Fagan asks HMJr for advice on $10,000
contribution in campaign; HMJr suspicious
of this "highly improper query"
1/11/40
235: 61
a) Wilson (Secret Service) report
on apt. in St. Francis Hotel
from which call came 1/12/40
Inx 106
Tax Evasion
Movie Cases:
235
Indictment in Bioff case and progress of other
cases discussed by Foley at 9:30 meeting
1/11/40
235: 1
Tax Evasion
Indiana
Elder, Bowman (former treasurer, 2% Club):
Plans to compel him to testify discussed by
Helvering, Foley, Irey, Graves, Sullivan,
and Wonchel 1/17/40
236: 218
Tax Evasion
Indiana
Kentucky Rock Asphalt Cos.: memo concerning
1/23/40
237: 175
a) Foley reports on certain aspects
of business at Treas. meeting
1/25/40
344
Eyeston
Indiana:
239
HMJr and Helvering discuss adventages of having
investigatory work done by attya. of Gen. Counsel's
office or investigators from Irey's office
2/1/40
239: 26
a) Conf.; present: HMJr, Gaston, Foley,
Helvering, Graves, Irey, Sullivan,
and Leming 2/6/40
269
1) Portland Cement prices by states,
Jan.-1939
279
Tax Indiana: kwagion
24
Harper (Fowler) asks for conf. with Sullivan;
discussion at 9:30 meeting 2/28/40
243: 61
a) Sullivan memo on talk
2/28/40
68
the
70
b) HMJr and Irey discuss Harper's suggestion
that "Elder will now talk" 2/28/40
170
*
U.S. District Atty. Nolan (Indiana) discussed
by HMJr and Jackson 2/29/40
221,
233
Conf.; 2/29/40 present: HMJr, Sullivan, Helvering, Irey
315
a) Conversation with Jackson discussed
b) Harper's approach to the Treas. discussed
# e) Actual telephone conversation between
Harper and Sullivan in which Sullivan
suggests that Harper drop entire matter;
Helvering present 2/29/40
243: 312
Tax Evasion
24.7
Movie Cases:
James Roosevelt discusses Schenck case with HMJr
2/28/40
243: 67
a) HWr tells Jackson about visit
********* 2/29/40
224
Tax Evasion
Indiana:
245
Harper's (Fowler) conversation with Greenbaum at
Frank's suggestion reported by HMJr to Foley,
Sullivan, and Irey
3/6/40
245: 363
Tax Evasion
Indiana:
246
Conf. to discuss whether at present time there is an
adequate record to justify Treas. in requesting
Justice to file petition against Bowman Elder;
present: Sullivan, Foley, Helvering, Irey, Kades,
and Leming 3/7/40
246: 123
Tax Evasion
Indiana
247
Conf. on possibility of proceeding immediately
(civilly) in Keeler and Greenlee c: ses; present:
Foley, Helvering, Irey, and Sullivan
3/13/40
247: 8
a) Discussed at Treas. meeting
13
HMJr-Mrs. McAllister (Chmn.,1 Women's Division of
Natl. Democratic Com.) as to persecution of
McNutt
3/13/40
14
Graves to pinch-hit for Irey because of Irey's
ill health
3/14/40
90
Conf. (Drew Pearson leak discussed); present: HMJr,
Foley, Sullivan, Irey, and Schwarz 3/14/40 103
a) Memo of Pearson conf. with Sullivan
118
2 Tax Evasion
Indiana
247
Conf.; present: HMJr, Graves, Helvering, Irey,
Thompson, and Cairns
3/15/40
247: 162
a) Helvering discusses actual securing of
evidence
b) Carpenter (member of Foley's staff)
wanted by Helvering and Graves but
Foley objects
168
c) Hoosier Democratic Club: Summary of
record relative to inquiry relating
to taxable status
179
Foley agrees to release of Carpanter
207
3/16/40
Indiana: Evasion
248
Conf.; present: HMJr, Foley, Sullivan, Landis,
Magill, Graves, Helvering, Mooney 3/20/40 248:
216
a) Resume' of case and decision that Treas.
must make concerning securing of court order
discussed
b) Hoosier Democratic Club: Record of inquiry
relative to inquiry of taxable status
315
Tax Evasion
Indiana: See Book 252
252
Tax Evasion
Movie Cases:
253
Progress report
4/10/40
253: 35
Tax Evasion
Annenberg case:
255
Trial to be requested in hear future;
Skidmore, Johnson, etc., trials on 8/27/40
before Judge Barnes of U.S. District Court
for Northern District of Illinois
4/17/40
255: 2
Annenberg advised by counsel to plead guilty:
Foley memo 4/19/40
324
Tax Evasion
258
Annenberg case: Campbell (Wm. J.) thanks HMJr
for letter and cooperation 4/29/40 258: 100
Louisiana:
Resume of cases: Helvering memo 4/27/40
5
Tax Evasion
Indiana:
259
McNutt, Paul V.: Correchalincome statement,
1933-1938, showing $2138 additional taxes
5/2/40
259: 179
a)HmJr, Helvering . Groups afr ,H.: no basic
& criminal prosention"
I
Tax Evasion
Annenberg case:
260
Conf.: present: HMJr, Helvering, Gaston,
Sullivan, Foley, Wenchel, and Bell
5/7/40
260: 94
New/Times, York Reader's Digest, Amn. Magazine,
etc., wish to do series of articles:
Discussed at 9:30 meeting 5/8/40
205
Tax Evasion
Annenberg/case:
Helvering and HMJr discuss new offer of
262
$6 million 5/13/40
262: 114
1
Tax Evasion
Indiana:
Elder (Bowman) pays full tax on $235,000
262
on acct. of 2% Club 5/14/40
262: 198
a) Copy of report sent to FDR
5/15/40
423
Tax Evasion
Annenberg case:
271
Complete set of all papers in connection
with offer in settlement of tax, liabilities
6/10/40
271: 1
Tax Evasion
Indiana:
230
Payments by McNutt and Elder reported in
Indiana papers; HMJr annoyed and asks
Graves to investigate
7/8/40
280: 250
Tax Evasion
282
Indiana: Publicity prior to Democratic Convention in
Chicago discussed by McNutt's rep. and Treas.
7/12/40
282: 160
Tax Evasion
289
Schenck, Joseph: National City Bank loan, part of
collateral for which is James Roosevelt's note
for $50,000, discussed by Francis Biddle and
HMJr 8/5/40
289: 71
a) Renewal of Roosevelt's $50,000 note
for six months reported by Gaston
to HMJr 8/6/40
198
b) Burgess and HMJr discuss 8/6/40
243,245
Tax Evasion
291
Indiana: Resume of McHale and McKinney cases
in view of coming election
8/9/40
291: 71
Tax Evasion
Indiana: McNutt Paul V.
Resund of case in answer to memo from FDR
10/4/40
319:144
Scalise, George: True bill returned against
10/4/40
136
319
Tax Evasion
Darryl Zanuck case: Settlement discussed
at 9:30 meeting 10/8/40
320: 16
320
Tax Evasion
321
Darryl Zanuck case: Acceptance of settlement proposal
recommended in Helvering memo 10/11/40
321: 153
Tax Evasion
324
Johnson, Wm. R. (Chicago, Ill.):
Partner of Wg. R. Skidmore in operation
of gambling placus; conviction reported
by Irey
10/24/40
324: 316
Tax Evasion
370
Schenck, Jos. M.: Sullivan and Cairns discuss
progress of case
2/6/41
370: 172
altols issume 2/10/41
371 : 100
Tax Evasion
Calif.: Ford (John Ansel) tells Ickes McAdoo,
383
his partner, etc., involved
3/18/41
383: 144
Tax Evasion
Johnson, Enoch ("Nucky")- Atlantic City, N.J.: 384
Case discussed by Biddle and HMJr
3/20/41
384: 41
Tax Evasion
Johnson, "Nucky": Biddle asks HMJr for help in
420
axamingxpansi examining panel 7/11/41
420: 114,117
Tax Evasion
430
Louisiana: Final report showing additional taxes
of $6 mil., etc.
8/8/41
430: 106
Tax Evasion
Johnson, "Nucky": Case may be written up for
457
Reader's Digest
11/5/41
457: 265
Tax Evasion
458
Glasser-Kretzke case: HMJr discusses with Biddle
11/7/41
458: 138,
139
Tax Evasion
Fox, Wm.: Resume' of case XXX 11/25/41
465: 82
465
Tax Evasion
"Nucky" Johnson - article on case in Reader's Dige523
5/1/42
523: 110
Tax Evasion
Schenck, Joseph M.: Progress on case reported
by Helvering 5/18/42
529: 86
529
Tax Evasion
Bioff, Wm.1 Status of case reported by Helvering
7/6/42
5472 134
547
Tax Evasion
Leew's, Inc.
580
RKO Corp.
Twentieth Century-Fox Film Corp.
Warners Bros. Pictures, Inc.
Helvering memo concerning extortion payments
10/30/42
500, 224
Tax Evasion
Lewis, John L.: Conf $ concerning present) investigation HI HMJr, Jr, B811, 593
Sullivan, Gaston, Helvering, and Trey
12/5/42
a) Geten mims on collector at
593: 111
syringfild, DII.
594:68
Tax Evasion
674
Empire Ordnance Co.
Rosenman-HMJr conv.
11/6/44
674: 67-A
HMJr-Sullivan N
.
69-A
Tax Evasion Joseph:
683
Schenck, Nicholass Inability to serve subpoena
discussed by Treas. group
12/13/43
683: 97
Lewis, John L.T mm Status of case artick discussed by 684:190
Treas. group
12/13/43
97
Tax Evasion
726
Kellems, Vivien: Present status of case
given HMJr by Sullivan
5/1/44
726: 14
Tax Evasion
757
Vivien Kellems and brother: Payments reported
current 7/24/44
757: 191
Tax Evasion
Large-denomination bills - ways to prevent
858
hoarding as means of tax evasion discussed
by HMJr and Treas. group
1/8/45
808: 3
discussed
by HMJr and Treas. group (XIXX Irey included)
1/9/45
a) U.S. News article,/read etc., by HMJr
161
b) Viner asked to come down to discuss
1/9/45
172
Sunit
discussed
by HMJr and Treas. group Irey also present)
1/10/45
221
a) O'Connell memo entitled "Suggested
Currency Program for U.S." discussed
1) Actual memo
338
White, DuBois, and Luxford advise against
action at this time 1/12/45
809: 133
# OPA report on large-denomination bills
in black mkt. operations
1/12/45
809: 135
U.S. News article: "Over-Supply of Currency
Symptom of Lawbreamking" 1/5/45
138
Kent's column in Baltimore Sun: "Tax Evaders
and Hoarding" 1/7/45
141
Conf. of Treas. group; Currie and Viner present
1/13/45
166
a) Foreign currency problem discussed 168
b) Banks to be advised against re-issuing
large bills - Luxford suggestion
170
c) Currie opposition voiced
170
Tax Evasion
Large-denomination bills - ways to prevent
813
hearding as means of tax evasion
See also Book 808
British plan for withdrawal of large-
denomination notes outlined in
Bk. of Eng. cable to FRB of NY
1/27/45
813: 69,70
Disc. by Dr Vinor 97% group 2/1/45 815:93 93
Tax Evasion
814
Motion Picture Industry: Incorporation to
obtain capital gains benefits outlined
in O'Connell meme
1/30/45
814: 113
Tax Evasion
O'Connell reports on conf. with Gaston, Nunan,
819
Irey, and Woolf 2/15/45
819: 213
Tax Evasion
824
Miami investigation by Irey, Itc. - report on
3/2/45
824, 227
Tax Evasion
Lustig, Henry (Lengchamps Restaurants)
828
Recapitulation of currency depesits
in N.Y. banks
3/15/45
828, 277
Tax Evasion
Tentative program after discussions between
820
O'Connell, Nunan, Gaston, and Trey
3/21/45
630: 138
Irey meme on return from Miami 3/21/45
151
Conf.; present: HMJr, D.W. Bell, Gasten, O'Connell,
C.S. Bell, Irey, Scheeneman, Nunan, Evans,
Berkshirs, Sherweed, and Woelf
3/22/45
831. 24
a) N.Y. attitude that no respensibility
rests with Collectors shecking to HMJr
communt
831:284
Tax Evasion
Drive discussed by HMJr, D.V. Bell, KMM C.S. Bell,
O'Cenmell, Irey, Weelf, Fussell
3/24/45
832: 23
a) Irey explains publicity is not
directed by him
24
b) Leads from Fed. Res. Banks discussed
by D. W. Bell
25
Gasten report on latest developments 3/27/45 833'
1
a) Wash. Post editorial attached
3
Nunan resume of activities 3/30/45
833: 147
Tax Evasion
Reportsen pregress of enforcement drive
824
4/2/45
834: 110
2nd series of reperts 4/10/45
9351 201
3rd series of reports 4/16/45
837' 177
Nunan resume 4/16/45
331
Tax Legislation
See Revenue Revision
598
Tax Legislative Counsel
790
See Treas. Dept. (Reorganization)
Tax Research, Division of
Magill list of outstanding men in the field of
138
taxation
9/1/38
138: 1
Tax Research, Division of
232
Projects completed since adjournment of Congress
12/28/39
232: 274
Tax Research, Div. of
243
Report of projects during Feb., 1940
243: 173
Tax Research, Div. of
248
Report on projects during March, 1940
249: 284
Tax Research, Division of
Progress report for May
267 267: 426
Tax Research, Division of
Resume of projects during June 1940 277 277: 198
Tax Research, Division of
Report on projects during July 1940
288: 19
288
Tax Research, Div. of
Report of projects during August 1940
296: 367
296
Tax Research, Div. of
Report on projects during September 1940
309: 333
309
Tax Research, Div. of
Report on projects during Oct. 1940
326: 398
326
Tax Research, Div. of
Report on projects during November 1940
333:297
333
Tax Research, Div. of
Report on projects during December 1940
344: 327
327
344
Tax Research, Div. of
353
Report of projects during January 1941
353: 206
Tax Research, Div. of
Report of projects during February 1941
377: 236
377
Tax Research, Div. of
Report on projects during April 1941
393: 282
393
Tax Research, Div. of
Report of projects during March 1941
384: 385
384
Tax Research, Div. of
Report on projects during May 1941
404: 213
404
Tax Research, Div. of
Report on projects during June 1941
417: 229
417
Tax Research, Div. of
540
Report covering July 1941-March 1942
6/18/42
540: 242
a) Discentinuance to save paper
recommended by Thompson
241
Tax Research, Div. of
Report for July-Sept.,1942
10/31/42
580s 303
Tax Research, Div. of
718
See Deferments, Military
Tax Research, Div. of
Tax Legislative Counsel
718
To report to HMJr through Under Secy.
4/6/44
718: 7,36
Tax Research, Div, of
790
See Treas. Dept. (Reorganization)
81
Tax Revision Studies, 1937: Volume I
General Statement, Revenue Estimates,
Summaries, and Recommendations
82
Tax Revision Studies, 1937: Volume II
Income, Capital Stock, and Excess-Profits Taxes
Tax Revision Studies, 1937: Volume III
83
Capital Gains Tax
Tax Revision Studies, 1937: Volume IV
84
Undistributed Profits Tax
Tax Revision Studies, 1937: Volume V
85
Estate and Gift Taxes
%
86
Tax Revision Studies, 1937: Volume VI
Excise Taxes
Tax Savings Notes
See Revenue Revision
450
lax alion
175
Book 175
Suggestal tax adjustments Traignd
to reduce Detent effects on
business : Manh 1939
Revenue Revision, 1934 1934/885 also Taxation) w)
1
See Congress, Statements before, by HMJr
Magill statement 12/15/33
1: 2
Discussed at White House conf.; & FDR says
"getting after corporate holdings is awfully
popular" 5/1/34
41
Tax-exempt Securities
See Congress, Statements before, by HMJr
1
Taxation (or also Revinue Revisim 1934)
Sen. Harrison asks whether Administration wishes
1
to recommend increase to care for increased
expenditures caused by overriding FDR's veto
(bonus); Louis Howe consulted. Exchange of
telegrams with FDR
4/2/34
1: 25
Taxation
2
Brief summary of preliminary report on British
Tax 11/22/34 System made by Magill, Parker, and King
2: 204,
Comfidential tax report on special taxes now expiring, 207
12/11/34 changes proposed, etc., presented to FDR
Frankfurtier, (Felix) consulted concerning
275
development of program of taxation on
corporations 12/19/34
332
Taxation
5
Olighart advisco H m Jr against sealing taxming
to F.D.R.; Hn Jr does not agre mas meatis in
back of real 5/27/35
V 182
Suntor King tills H m Is he has her commed about
carlagging Meals stat textion for - 8yn
Tugation
6
7DR Disumes plan with H m Jr after sugges to alcoh
Bobby Fitywauricis 6/13/05
II 51
a) Rey interiture moky has they minitten missage ,Essiotial
graduate tay
inter- corporate tay
try w top manus i they items cam go in minha sections
10% surtap ku l.v.
depletion sugglum
they sycomytismitics
Tay program
6
Pal Hundan MKI to see Hm Jr consuing; Hm In hB,
him ih FDR he oright to see 6/14/05-
VI 81
Carton shawing Britch income - inhistance taxes
saying "I balanced who Bitish budget imant yours belanced? # 98
Pat Handan told by HmJr he has 5cm FDR - Rsolution
as passed by House intanis all tasn required sofar
community 11 concerned 6/18/05-
VF 38D-E
Taxation
Draft of missage decumed by HmJr wir For 'hriss 7
H m J. status be - not start interituals taste
IIII
atin the guBLI not ; theirs - it shaned balance
hadget of take place of nudance tages
VII 10
send . simpler Daft discussed we FDR by mmJp, Jp.,
ghoul Jackson . Bill 6/18/05
2010+
29+
96+
d
Taxatime
7
Pd Havison to Id by H - J. he has scon FOR- -
Reolution as passed by Home entains all
take agained to for as Tremsy is concerned 6/15/25 6/18 1.-
VII 15A-B
a
Tagation
3
7
HM J. ways FPR to got tay roisings to Km hill hpr
from nown 6/19/35 so shock will in m hfa Transury -
VII 119
HmJ., 416; J., Hass, - Jackson comfie at Supper Sunday, V#U8
when toid new houses of revenue may produce 2/4
billion, Hm Jr fun longress may "gmb" momey & me
Lumic progose, i.a. banus. Hm J. therefor suggests study
missings tooking to I to the balancing of 14th handget
Ollves Kink this mill also win friends for interiture taxputure
Taxation
7
HM Jr sas FDR at 98 Sun. Pm Filiy Frankfurted
ako provid as he had her on the provious Thus Pm new
H M It geounded FDR to include interorgnate dviled
tay as me of the frincights of nw tryation (1
- gift tay Winimi 2. of rates in high haven'ts
of pursonal income tay; 3. Corp. net inc. tay graduated
acciding to Sign of iscome + prevation of wasion thro'
interergenate dividend tay). = H m Jr United Frankfurted
was share an Thus Pm to whip missage into shage -
& 5 Taxation
7
moley mould then put final touches an soft. HmJr
tells FDR if you will gin Yes moley's Draft . the Mas.
Draft agars. mill men m will h glal to pngare fmal Draft; FOR
the Sun P.M. H m In suggests sentince Looking formal to
balancing sere hudget -- , Pat F.D.R against using it.
FaRmant FDR again must to anit interesgements divedments tay
139
public not (Bill says "mith fusible nor ligal)
to are t interitunce tag to deceme
Trumy again discuss sutin missage
VII 139
to 6 Taxation
7
FDR
equin - diswings whole subject with Tras. Bungle
(Bril great also) i cartom showing "dev.t.sh
tap shown to talance.ny budget ; mly - not L.S. Do same king?
appoid to intracorporate Dividends
FNR - probably 2.2 the Wick FOR ; still
VII
140
Hamilan - soughton ask FDR to hold up T tay missings what
security B.11 is gassed
KIF 140
FDR bulget decides against sintence "dorking form to because the
VII 141
1
7
FOR suggrets Trasury say - orfor - final decision
is made by the lommithe m wih to will 1 attention to
the okla mithod - treating inhaitance as the it
annual income 6/25/35
KIF 146
LaFolletth ngursts marking pages in interitance tax;
part of tax program passed - FOR says hi Dow not know III 186
t Harrison ; when asked if he manth in hustomer
does not agre all requests for info should -
FOR suggets litter giving his interests r 1934 Hm Jr
8-
A
Taxation
7
Lafellette telephone connetion
RHF 163
tilighare " ; Hanism month fillows
who morked on figure : on the policy matters cent
Inemy intimates - Parker (Joint Comm.) progras applite nat
alighment phone from capital " Com. adjurned francial citimates
up to applain them 6/25/35
VII 158
for 170 1
to FDR by Hm Jr 6/26/35
VII 161
Estimated mulas propond intiritance they
rates + #50,0004xhmptim
KII 184
Taxation
8
Garmer anotantly saying he and wh tay hil in
20 minutes; FDR theirs he and mith me in
24 hs. - Hm J, analyzes FDRs last suggestim -
shown inturitute, it suphasized mil produce only $20,000,000. FDR med
A tratel as this it me annual income 44 VIIII
Has. Committee) aliptment schidule memo ofrake reglaning Parker's (Joint
35
rquest of Senstor Harmon 7/2/1935
- many's cstimates done at
VIII It
Taxation
statement before Com. in ways - Means 7/8/05 w
8
progosch tryation of ind: i . curp tims Thomas X, ,In-
hwitners . gifts
VIII 35+
Supplimental statement thing ty rah situatures
submitted to Trus. for Estimate of grobable yield IIII 41+
FDR suggests time has come & many to help
he "up on hill"; HmJr. calls has Daughton says
will mith his own tax hill 7/22/05
IIII 112
Taxation
Similar
9
FDR tills H m Jr
htrees Smate , Have ty missures i mosts to pountwith
Hamilon is ugset about difframce
Estate rater than intiritunce tay - bird Parker says in was
to administra. Treasury therefore decides" to abandon interitunce
ty intialy a invoice estate tay ratus for Rome is not constrat
with Proidents message
5/13/35
II 28
laFolicHe phones Robert Jackson Smith unfires -* aNd
insirt an inhesitance tax to 4 ink try manure if them
# 30
Taxation, Conflicting
9
Haas has rached point in his itudy where he miha to
intact Each state to check tabula tim cr ; HmJr
says "OK" 8/14/35
IX 31
Taxes: claims for xfunds
9
Julius dividents martin monts to file claims f 1 m
to Infind stouxholders 8/20/05
of Corp. become of notice date 3/7/20-
IX 71
) HmJ, opposes
1) Aliphant unsulted -opposed
Taxation
-
*
13
HmJr asks FDR if hewishes to change capital gains
tay; indicates he his not; not HmJr so informs
Bruch who shows amongance 12/11/95- XIII
2
* Hm Jr Times will thing idea prouth
by group totals to heavy industry There # of yrs.
in which Digniciation of machinery can be completed "/4/35
XIII MA-D -D
Iname Taxation ay
Aligham regards - plan to amend by grow. mon 15
libral allowances to organization 1/7/36 X4
x) 70 stimulate groduction - in brucy. . dumble
20d
#
Romig top Bill, 193 6
18
Bill, Hass . Oligham meet wills HmJr to Discuss
XVIII 15
Musting HMI, I. at meit House to disness parent FDR,
,Taylar, Bill, @l.ghaut, thiruing, than 3/19/36
a) "With Dn connution hald will section of progosch bill
loogholis had his cons.dend
Earnings Tay, FDR sokil if flossible comming
Rymane
1
Tag Bill, 1936
18
1) Processing SEE table Jay rates Cold . no 020 gosd) Disead
mg. on 37
) Taxing systing corporation Sur Bluese susned
Meeting in HmJrs office 2/19/56
-41
a) a)alighment (su rule saft for manage
statement 5.303 . alo p.59)
b) musings m withhill corporate Energo
.. 60-14
PRO. was at
3 Bamar
my Bill, 1936
18
HMI. AllsBch FDR can do nothing on tay hill mabil
form hill proce 2/19/36
XXM43
theeting at mein there 2/27/36
"92-95
$
- um3r's home 4/26/36/gmail HmJr., Dighout,
Has, BEN, Gaston, Vince, Magth,
XVIII 114-114 14 -114
u) Wighout reflacing 1, wring ty;
discussion of
tax Revinge Bill, 1936
Draft of necssage Discussed al W.H. 3/2/16 XIX 19 1-12
And discuss prouth with to Congress 73/36
Publicity disussed by HmJr., Bymes framer alyhout. 5/3/26 Groton 3/3/36 " "16 130+ 13+
TRANSING not point " of view that progosal tab hill shem Il
h butationed with 3/6/36 " 40
New Rumue by inmanal tax of A " gurgallm on Dutilid
spirit - # so PW band on ber this Dismond
XII 53
a) Hm Jr Discussos Dis possibility of
Trus. officials going Down to Hill
to Explani- - with Garmal, Buyrnes,
Daughton 3/3/36
XIX 13A-H
2 Remune
Tax Bill, 1936
19
a) Estimate of involved you'd
XIX 55-57
Magill would m new sources of name
XIX
a) Bailis J., jhnw # m In he wants magill to advice 116.117
W. Sclizman - Co on they matters 4 kid
Olighmant has advised Magill against this
b) Discussion: Magilla Ol ghaid Builic . Rliphentsk
) magilli litter to Hm Jr income
3 Revenue Bill, 1936
19
Report of sub-com-of of House Mays . Corn. 3/26/36
XIX 166
thlmring - mc Lead tustimony
:
"190
Recome It, 1 1936
20
Hilming testimony befor House Com. in ways a means
alighant , Ked -
4/3/26 XX33
..
4/6/2 " 54
Practical Examples of againstion of programad corp tay w
impored will existing plant way. taxes
-55-59
3
Revenue Bill, 1936
22
Reports of there Ways *Akans Cm. 4/21/36 XXII 22
HW I discusses Estimates wills Harrison 4/22/36 23-28
Draft only of Hm approvance Jes statument on bilming with h/m Hand Showsh M24/ 36 XXII
25A-B
Fin.Comm. 4/27/36
seal soft
XXII 68-97
"99-113
Statument made 4/30/36
(su 11. 18.195.204 for mathried with his)
114-129 . 129
stock market sills *A 4-5 posts iginstachill 4/21/24 131
Revenue Bill, 1936
22
stock market
Has mumo anding 4/28/36
XXII 133-136
Ecclo + HmJr confor 4/27/36
"137%
4)E. thinks Olighaid - "Hans are maxing mistakes -
taxes hearn of knee of required
Hinring hostimany Fin Corn. 4/30/36 III 205
Rennue Act, 1936
Gustong Dlighaid liscuss whenler H m5. shaned 2.
appears a hearings
4/14/36
XXIB
Rarma Act, 1936
23
HmJr asks uning proposh tay me
Earnings - is it fair to small hismons man? 7/1/36
6) alighments answer
b) Vinia
MAILL 6
Has treatmmy hifon Smate Com. 5/1/36 20 13-19 "
9
NY Times Smates man to incruase tay hill field
#140 millim after pla 5/1/06 10-12
Hm J. asks imming loopholio 514106 70C
ajOliphants memo
22
2 Revinue Act, of 1936
23
Hm Jr or hy have join comf. in Harrisms office
& i 5Pm. 5h/36
**III 148.00
Go.May challenges part of Transury Estimates
b) Press informed
4) mass of m In letter to Harrism waing
1.151-155
1156-161
c) HmJp dismones will your Heas,Bill, Taylor,
Grotm . Wiphaut
168-171
3 Revenue Act, 1936
23
c)
1. HmJr J. must 2 invite untistanding themist
to check utimates
2. Try my In suggrots altimate flaw (xcgg.172-17)
d) NYT,mis artick morning 1 m Jr - may comogenence
ε) Hm Sr Issumes astick with Earle Bailis shbs 5/8/36 KMIII XXXII 186A-5 174
-116
Smater amposals King kquash catimates of yidd + within tay
162-165
Revenue Act Bill, 1936
23
Byrd, Sunstry Harry F. address litter b HmJr
aming cutain financially story importions
which will pay little " no tax if grading hill
"grased" 5/8/36
XXII 166167
HmJ. h1/1 FDR Pat Hannin musts base
himFOR; HmJr theirs Takenny should hair
Anso released trot
5/8/36 185
Revenue Bill, 1936
24
Smator Byed litter to HmJr concerning "many
financially storm corgrations which mill on little - no
tap if punding WI 1) paned" 5/8/36
XVIRB-10
HmJr's avount
5/11/36 " ..6-7
Bynds further litter 5/11/86
,
"
Confirme mletter in Hm J's office 5/1/36 TideAm 12-
2 "Reirmue Bill, 1936
alluracy of
to
24
HmJ. maid don't istimates 2 how mands runna
new will will produce 5/4/36
XXIV 13-20
a) Hass thinks my ruk is the loopholis, Vince calls
this a "kgal YORK
b) HMI, questions ali aliphant
based on Harrisons
6) Has dismared plan, ordering #64vmillim (sugg.21-23)
d) Hw Jr talirs to Harrilas , AV, about Bydis litter
3 Recome Bill, 1936
24
Alighment memo general statument m the objections to ke
prograsch tap m withheld congrante things presented in
the hearings be for the Sind Fimere Com. XXIV 25-41
Further conformer in Hm Jri office 5/11/ 36 silving
XXIR49 - 52
a) Aroma to Byrd reals
b) Handen little comforming Byrd request
c) ligham agarts punistent belief 6(11 1) Alphants Such
Com. aggut O. to defind it Olighant after
Recome Bill 1936
24
d) Kent nports not and 4 - 5 Smates mild note
for House hill on - atat rote
1) Kent says Harrida mould like tontain a consdrable
part of gard comp. tay - sugrimpore a 15% tax
in corp. carings
Hm Jr doks Jmis to sabmit trobiny to Transmy, an
WAHALL 2.2 -h fm submithing it m Hill
XXII
52
HmJr till Wighard to go to , Have
tosta, at The to Return his
53
Revenue Bill, 1936
Pareglaton, at which House tills HmJr you cant lit no
24
Down; YA mustl to change wills alighant athlesing meat
litus; in are Gick -tind of giving in to Sinth 5/11/26 - 65
Eules mimo discussed 79-75) DW.H.
..55
Jones letter to Chinan of Street Finance Comm. 5/m/36 36 -09-60
Smater Connally (TWOO) asks for crotain whites shibb 97
'Revme Bill, 1936
Haas . alighant continue agreement as to who
24
discuss commir phase smot Finance will Con.;
,AmJ, displaced
5/12/36
XXIV 100-
102
Nathace testifics
Aligham ayttmJr (-Has) testify
"104
- hphaver talk about 104A-C
103-104
Further Harr Jan companderies asking for ald'l info.
supplymenting Byrd request 1/2/36
105-108
1 Recome Bill, 1936
24
Conforme Am5r., Taylor, Bell - hy have ; in mr mcRs
office : McR., Groton, Ressoll (Burn afdort Rev.) Opper.
Chicago Klano + Burnes - 5/12/36 Evans of Arkum Andresm - Co of
XKIu "9-112
') Has . alighant agart they got away will mundal
on we Hill"
b) HmJr states il noxel In will say he nois not bling
in the Have bill
8 Rw Bill, 1936
24
2) how mony figurs used hypyd- -
c) Regrestations of Alasm t-- agai nie Hm Jr
actual income ty nherus discussed
Mc Reynoldo a reports крлк of Arthur Anlass from an
has is me Vines 5/15/36 XXII 140+41
Haas mimo m stration of all gnsent comporation taxes mie
graduated tax on made tributed adjusted nit income
swpelim posul
- 142-148
"Rw Bill, 1936
24
Handen ayuests further data as to tap aducation
of intwlocking companies 6/14/36
XXIV 146
Connolly's discussed
Prehariary sobimate of Smith Finance Come Prograt AlbAizo
4262-26
"Rev 10 Bill, 1936
24
Hne Jr tills group he monts to till FDR at luch
differences htmm Handm flam , there will IIII 162
a) hill, them hpham took Ealis mimo to Hill
michaed his know lidge
status of tay hill as reported il b FDR 5/18/06 AIR165-171
alighant says "nobluing MAR important to ligislater
stand point than b hair Viasm - love annu Lom. Hm Jr
there it to make any sheacotics In KIA 21
"Rev Bill, 1936
24
Conference in Hm Jr soffee 5/20/36
XXW270-276
a) this Estimation not conglets; hyharis suggests
labilling there "tuntative cotimates".
consulting Hundred about deby ; HmJ. against
b) Handm says "gin no the but you
have" i Scltzerto prisent Estimates
Revenue Bill, 1936
25
Harrison plan (ast not to white House ,May21,1936) RXV H
Finance committees plan (med at
HWJ, Care for -ith FOR confidurtial mulcher to Harrism injurts to
***
25-30
MoR, Halming, hyham Taylo, Hass, sellzes, Gastons alighter
a) HmJp's guncilled notes m masita marage
98/24/
attached (jo.41)
2 Recome Bill, 1936
25
b) Photostal of finance cumis tay plan as
at noon 5/22/36 will FDRs notations - basis for
anount
XXV
35-40 40
d) Inft of little as and to Hyle Park " 42
) confirmance at non 5/23 in Huses "Here "69-79
Hms, phones pm farm 5/25/36
96-99
a) FDRI instructions too thluwing Haus
b) HmJr to SEE Harridaw somimbere alme
3 Revine Bill, 1936
25
Harrison ill; HmJr after mill FDR; FDR
ghones Robinson i Robinson to seal for Barkly,
Goorge . HMJp 5/26/36
XXV
103-104-
a)paliminary FDR sitimate as HmJr so should it to
.. 105
Wighout memo caring I'm. Finance Comis
amendment rxcompting the state tay prouched
&
Rw - Bill, 193 b
25
male any insurance policins, not in years,
stah taxto 5/27/36
payable to L.S. . workd H suit of
XX
123-24
Alighnuti mimo concerning miskaling phased
of while House wwfmma - anching inclusion
af Vinsm in Conformed unith when tay will
is Buritten 5/14/36
125-127
XXV
5 Revenue Bill, 1936
25
FOR discribes and with Directic mumbers of
the Finance Cum. as " "Itall them a thing " tro, didn't
"? to HW Jr; Hm I, not impresed 6/21/06 MXV 150
Priliminary satimate of Smath Finance Cam. programal A-12
5/29/36 XXV 1815
154-
Revenue Bill, 1936
6
25
Finance Committeis tay plan as from 5/22/36 AAW 35-39
6) whimate of grobable impore in numbers
Finance Cumis purposal CS " to
Lafollith -Black letter to Hm In arring
"thoraugh + complete study of injustion of great
tap system
shich product distribution XXV
of tay hunder 5/22/06
44
Revenue Bill, 1936
1
25
Lafulleth
a) alighants again.
XXV
45
b) suggestic
-46-55
Runne Bill, 1936
26
knisr phance Barkly FOR Hunes they should WY K
clossly m tactics next 24 his
6/1/96
$ 4-6
a)Bhak minarity agart to h offind
1%
"1-9
:
make m floor
6/2/36 "10-11 11
Has Commins on nurme sobmates of Singh majorit yhill
as natured in amits regat to Smath 6/2/26 XXI2- 14
Dismond will 7DR
15
2 "Rernue Bill, 1936
26
HmJ, tills 9:30 my FOR -11 not ask hafoll.th
Black not to offer amendment 6/2/36
XXII 22
Aliphart memo comeing Sm. Fin. Commis failure
to imposs effective tay in mulistrib. Enrings by
attempting to strugthere section 102
646 = 76
"Impotant imformer collatoral provisions to h changel in
as medal W.H. 6/8/36 24Pm
6/4/36 1,129-189 83.93A
' Reermue Bill, 1936
26
FDR tills mJr there will h 8 Smath confirms So
Lafolleti can br included 6/5/36
XXXI 128
'Revmue Act, 1936
27
Telephone connersation Dangestin - Hm Is 4,2/36
En
1
a a)D.smg Smith will not arrigt ahil must
a ang. tap
b) HmJ. ALL D. he themis some Loop. they shaned
h stained -ought not to agree 8 what in are
Sure of, D. agnso
c) HmJr transmits add'l sotimatio, as requested
to FDR 6137/36
<<00 31- 4 4
Runne Act, 1936
27
Olyhard memo on debate and reguetive
Smate , House proposale 6/17/06
Comformer report 6/19/16
" "46
Examples of affered of conformer Cm. hill m antagro
of small congretime
"41-48
Copy of Act signed 6/22 136
=
, 151
Revenue Act of 1937
Magill memo giving brief summary of principal changes 87
effected by Rev. Act. of 1937, approved by
FDR on August 26, 1937,
9/8/37
87: 292,
307
tax legis lation
29
Sec also Rainnal Ac to for various years
Mim. to Hm Jr for Has: cigital gains alossio;
try growsims, rates - yould 8/1/36
29:45-48
HmJr, Vinus, Haar Taylor, Groton -Ol.phant wafer
M instructive tay schsdules 8/10/56
29:82m
Proposal HmJr Ir KHY I to FDR $10/06
29:83-86
a) no no taxis - no increases in rates nucssary
2 Tay legislation
29
b) general nursim of ty laws suggested
Pagosd letter to Doughtm & FDR suggesting
such Rensonal
29:87-90
Zucket Res - stal) - PRI treatment of
matries cagital gains , losses by G Box , NEW parga
Tay legislation
29
capital gains classe - treatment of 4 G. Coritain
one forign constries (Lucker, Did.
meuro) 8/10/36
24:41-127
Miscollaneous taxes, Rw. Ast of 1932 ,amended there
menio) 9/10/36
29:138-129
&
Tax legs labour
29
Bilbo opposed to Handow; Harrom must h n-cleckl;
therefor Early Alls H m Jr tap letter shaned go
+ HmJp to FDR
out this mik" 8/10/36 8
29:145
a) litter aground taken to Easly by Groba -
29:147-150
Legislatin program
29
s Tax legis lation
61. that new consering study to must the have
Inc transinging 8 hundrensmer 4/12/36 29:183-184
Drageal a)wm3r (myt . HmJr conversations 8/12/26
Ticker MKI Commine not to - on programing legation 29:
135A.C
+ Comment on Harrison primary fight
and at Whit House
29:186-205
Tay Revision
30
meeting of Joint Com. on Tapution - Transly staff
a) our program afstudy outlind m mime)
8/18/36 30:11-78
Confirmer in Hm Jrs Min ; grow N MJr, Hars,
hyphous, Taylor, Bill, Gastar ,Olghant; Halvering; PATKET
af 50:nt lom. - (HOUSE Ligislatin Combil) hole
30:255-264
*
Vinar asked for names of good people
for advisity cm. of 12 on tage for Transf
8/24/36
XXII 161D-E,
167-0-0
Tap 2 Revision
30
Bliss, Dipty Gm. of Int.Ressnee to request
Bureau on study 8/29/36 30: 357
Miscillaneous taxes dismosed 8/3/36 30: 36/-
Tap Revision
31
capital gaves study : joint meeting
Eych. Comm. "Treoury 9/1/36 31:1-3
Joint Committee m Taxation nger ts ON stulies
it Duice Transing to warks 9/9/36 31-221-45
Tayating
32
Speed (radio) by HmJr planed on history
of individual & corporation tax laws 9/15/06
XXX4 : 218
Tax Parker Revision (Joint Committee) Dismoses in ktter bHmJr 9/4/36 32
AXXII:
Resume of system as of 1925 - subsiquent
81
(
changes
32: ###
307-312
<
magills Reummendations for sommists in charge
of studises
tay 9/17/06 32: E 313
Taxation
33
SEE Millon Family
33: 22-24
:
Speeches by Hm Jr
a) Mimo of questions . ausmentor valid
policy 9/21/36
interview - fileral tayation *) ilnol tay
33: 30-36
Tay Revisond
38
Mimo on comparative individual income taxed
in 4.1., Canala - Grall Britain "166 10/11/19 33-61-65 IF
Lit fay has Society whose mm - and med 15:431-285
hhilpful fromershil the If by elighment "The 3
40
Tax Revision
List of N.Y. Law Society members whose
work and counsel would be helpful is
furnished HMJr by Oliphant 10/15/36 40: 1-2
Taxation
45
HMr consults Landis (SEC) regarding tax standpoint
of (1) foreigner who buys U.S. stocks for profit,
and (2) U.S. citizen who buys stocks in London
in order to avoid taxes in U.S. - 11/18/36
45% 187-188
47
Tax HmJr Revision program
consults mag'll 12/5/36
a - Kunt, Have - 47:181-184 The
$10 ise 911.59
Tax Revision
43
Parker (Joint Committee) confers with Oliphant,
Kent, Zucker, and Haas 12/12/36
48: 148-150,
155
Taxation
Undistributed profits tax:
5
Haas reports ONSE meeting with Gerrish Milliken
of the Deering-Williken Co., N.Y.C., concerning
operation of tax on several specific textile
corps. to which his CO. has extended substantial
loans 1/8/37
51: 146
Sporting goods tax:
Haas reports on meeting with Curtis, chmn. of
heard of directors of A. G. Spaulding Box and
Bros. - 1/8/37
147
Resume' of ICC report, commeting on undistributed
profits tax which did not clear through Treas.
before presentation to FDR - 1/12/37 - 2/20/37..215-16
a) HMJr's letter to FDR 1/12/37
217-220
(SEE nixt Card)
2 Taxation
Undistributed profits tax:
51
b) Meeting at White House to discuss ICC's
1936 annual report concerning effects of
operation of undistributed profits tax
particularly with regard to weak railroads;
present: FDR, HMJr, Carroll Miller (ICC),
61iphant, Hass 1/12/37
51: 374-376
c) Carroll Miller tells HMJr ICC has appointed
Eastman to confer with Treas. 1/4/37
394
Taxation
Undistribused profits tax:
ICC ****** (Joseph B. Eastman) transmits to
Treas. proposed draft of letter to FDR
1/26/37
53: 66
a) FDR tells McReynolds before letter
is sent Carroll Miller should see
him (FDR)
65
Real property taxes:
Conf. with respips. of Dept. of Justice
1/29/37
281
Taxation
Indistributed profits tax:
54
Draft offletter for transmittal to FDR sent
- - tooy
to Treas. for review 2/3/37
54: 64
a) HMJr-Miller conversation concerning non-delivery
of letter 2/9/37
253,
Femaign investments:
300,331
Magill and Hass tell HMJT they have already
had 2 or 3 discussions 2/8/37
-
Magill notifies HMJr he has now read ICC
correspondence 1/26; apparently neither
letter was in his possession at time
Mr. Sweet conferred with him 2/11/37
401
Tamation
55
FDR and HMJr agree that total excess of
expenditures outside of budget will not
exceed $100 million for new legislation;
any excess of receipts over estimates
see also Socalso Fraign Cag.:Rest. manflow
will be subtracted from $100 milliom;
therefore no new taxation will be required
2/12/37
55: 1
a) HMJr tells Bell 2/12/37
22
Conf. in HMr's office; present: HMr, Harrison
(Senator), Doughtom (Congressman), Oliphant,
Parker, Magill 2/11/37
104
Texation
55
Undistributed profits tax:
HMJr suggests to Eastman conference next wk.
2/19/37 to discuss comments in ICC annual report
55: 459
Taxation
See also Foreign Capital: Restriction of Inflow
56
Copper:
HMJr asks Oliphant if FDR can treat the 4# tax
like the others, i.c., reduce it by half
2/23/37
56: 140
a) HMJr tells Oliphant "yesterday Treas.
had to buy a hundred thousand sterling against
copper that was exported from this country;
we actually have a shortage of copper in this
country - 17¢ price abroad"
b) Oliphant memo as prepared for FDR
2/25/37
226
Undistributed profits tax:
testman accepts HMJr's invitation for discussion
of comments on undis. profits tax in ICC report
2/20/37
10
Taxation
Undistributed profits tax:
59
Myron C. Taylor (Chmn. of Bd., U.S. Steel Corp.)
transmits to FDR memo by Geo. O. May (Price,
Waterhouse & Co.) on "New construction and
the undistributed profits tax" 3/11/37
59: 293
Taxation
61
Internal Rev. Forms:
Magill reports Committee has made certain preliminary
recommendations 3/26/37
61: 155
Taxation
Oliphant Memo: request forinfo. concerning
income tax returns of Justices of Sup. Ct.
transmitted to Shafroth from Tom Corcoran
by way of Morris (Dept. of Justice; Oliphant
refuses info. and HMJr OK's refusal 4/12/37 64;
Letter to FDR from HMJr commenting on
165
U.S. Chamber of Commerce recommendation
at its annual meeting that the plan of
corporate taxation outlined in FDR's message
to Congress on March 3, '36, be substitued
for the plan now embodied in Revenue Aotx of
1936, thus indicating complete change ofles heart
since the Chamber vigorously opposed all forms
of undistributed profitstaxation before the
Congressional Committee in 1936 4/13/37
208
Taxation
(Congressman, No.)
6:
Magill discusses at 9:30 meeting Cochran's/
constitutional amendment tc tax Fed. and State
employees 4/15/37
651 11
HMJr is going to ask for systematic check
on all Amn. citizens living outside the U.S.,
and their salaries, once each year; also
all corps. being organized by Amn. citizens
in foreign countries 4/16/37
53
a) HMJr again discusses case of 400,000
the citizens living abroad; wants meeting
this week and thinks Feis should be present
4/19/37
173
Magill reports to HMJr on income tax oath:
thinks it just as easy to have return notarized
as to procuse 2 witnesses to signature 4/19/37 179
2 Taxation
Memo on salaries of Fed., state, and local employees 65
and tex-exempt securities in connection with
conf. between HMJr, Oliphant, Magill, and
Doughton 4/22/37
65: 417
Taxation
66
For FDR's request that HMJr investigate loopholes
in tax system, see page 72,
Conf. in HMJr's office; present: Magill, Oliphant,
Helvering, McReynolds 4/29/37
66: 315
a) Reorganisation of Bureau discussed so that
number of places for review of additional tax
cases before reaching Bd. of Tax Appeals
may be lessened
Taxation
68
HMJr tells Sen. Wheeler as long as he occupies
office of Secy. of Treas. it will never be used
to persecute anyone on income tax 5/14/37 68:184
Taxation
70
Magill memo on possibility of taxing purchases
and sales of Amn. securities of non-resident aliens
5/25/37
70: 8
Conf. in re proposal for new withholding tax on
foreign capital; present: Magill, Oliphant,
Gaston, Opper, Taylor, Viner, White, Upham,
Lochhead, and Bell 5/25/37
10
Viner memo in re withholding tax 5/25/37
42
Taxation
See Foreign Capital: Restriction of Inflow
-- 74
Texation
78
Plan proposed by Haas, Opper, Riefler, Viner, White
and Zucker, for taxing non-resident aliens
and non-resident foreign corporations
7/8/37
78: 7
Taxation
90
Magill memo concerning conf. with Vinson in re
revenue program for 1938
9/28/37
90s 107
a) HMJr discusses ideas with Magill
9/30/37
180
Tax on capital gains and the undistributed profits
tax discussed by Magill, Cong.Celler (M.Y.),
Morris Tremaine, and L. H. Parker (Joint Com.)
9/30/37
208
91
Taxation
As result of Tremaine-Celler visit, ways to protect
Magill from incorrect reporting discussed at
9:30 meeting 10/1/37
91: 2
Taxation
92
For reciprocal info., see BIS
See also Revenue Revision
Taxation
See Revenue Revision
93
Taxation
See Revenue Revision
94
Taxation
See Revenue Revision
98
Taxation
See Revenue Revision
99
Taxation See Revenue Revision
100
See Speeches by HMJr: "Improving Fed. Administration"
Taxat ion
101
See Rev. Revision
Taxation
See Revenue Revision
103
Taxation
104
See Revenue Revision
Taxation
See Revenue Revision
105
Taxation
See also Revenue Revision
106
Processing tax deductions and refunds: Special
situation discussed at 9:30 meeting 1/25/38
106: 319
Taxation
See Revenue Revision
107
Taxation
See Revenue Revis ion
109
Taxation
See Revenue Revision
112
Taxation
See Revenue Revision
113
Taxation
See Revenue Revision
114
Taxation
See Revenue Revision
115
Taxation
See Revenue Revision
115
Taxation
See Revenue Revision
117
Taxation
118
See Revenue Revision
Taxation
See Revenue Revision
119
Taxation
See Revenue Revision
120
Taxation
See Revenue Revision
121
Taxation
See Revenue Revision
125
Taxation
125
See Revenue Revision
Taxation
See Revenue Revision
127
Taxation
See Revenue Revision
128
Taxation
See Revenue Revision
134
Taxation
See Revenue Revision
135
Taxation
See Revenue Revision
13?
X Taxation
See Revenue Revision
138
Taxation
See Revenue Revision
139
Taxation
145
Possibility of increased tames in commestion with
1940 budget discussed at conf. with FOR by
HMJr, Hanes, and Bell 10/10/38
145, 78
Fed. Real Estate: Bell transmits to HMJr memo
to FDR/88py of Fed. Real Estate report
10/12/38
304
Taxation
Knollenberg article, "The Supreme Court and
14?
Tax-exempt Income" (Harper's, October 1938),
forwarded to HMJr by Spingarn
147: 202
Taxation
8
See Revenue Revision
151
Taxation
155
Correspondence between State and Treas., and
Treas. and Int. Rev., concerning British
Embassy's note inviting U.S. to participate
in an internatl. conf. in London, looking
to the adoption of a convention for the
exemption from taxation of liquid fuel
and lubricants used in internatl. air traffic
155: 12,14
Taxation
156
Processing Taxes: FDR tells HMJr and Wallace to
"get together" 12/16/38
156: 301
Taxation
159
Publicity feature of income tax returns discussed
at 9:30 meeting 1/3/39
159: 51,89
Texations. also Revenue Revision
1
60
Publicity feature of income tax returns: Hames memo
on Treas. responsibility for, under 1936 and
1938 revenue acts
1/11/39
160: 1-A
Taxation
See Revenue Revision
162
Texation
See, Revenue AND Revision
163
Atty. Gen. Murphy tells HMJr he approves proposed
release on special committee to audit all Fed.
incomes over $10,000
2/7/39
163: 237
"
Taxation
164
Hane s tells HMJr Helvering wishes to discuss matter
of annual audit of salm salaries of public
official $10,000 and over, before any
action is taken 2/9/39
164: 86
Taxation
See Revenue Revision
165
Taxa ti on
See Business Conditions
166
Taxation
See Business Conditions
167
Taxation
See Business Conditions
188
Taxation
See Revenue Revision
169
# Business Conditions
Taxation
170
See Business Conditions
Taxation on
See Business Conditions
171
Taxation
176
See also Revenue Revision
Drafts of statement on changes in tax laws to be made
by HMJr before Com. on Ways and Means sent to Ga.
on 4/5/39
176: 110,116
Taxation
See Revenue Revision
177
Taxation
See Revenue Revision
178
Taxation
See Revenue Revision
179
Taxation
See Revenue Revision
180
Taxation
See Revenue Revision
187
Taxation
See Revenue Revision
188
Taxation
See Revenue Revision
189
Taxation
190
See Revenue Revision
Taxation
See Revenue Revision
191
Taxation
See Revenue Revision
192
Taxation
195
See Revenue Revision
Taxation
See Revenue Revision
197
Taxation
See Revenue Revision
199
Taxation
See Revenue Revision
201
Taxation
See Revenue Revision
202
Taxation
See Revenue Revision
203
Taxation
See Revenue Revision
204
Taxation
See Revenue Revision
205
212
Tayatim (War)
Son Was Conditions Tayation
Taxation
221
See Revenue Revision
Taxation
See Revenue Revision
222
Taxation
223
Harbor Improvements Project: Tax plans considered
by Secys. of War, Commerce, and Treas. by direction
of FDR: Hanes report
11/22/39
223: 229
Taxation
See Revenue Revision
224
Taxation
See Revenue Revision
225
Taxation
See Revenue Revision
226
Taxation
229
See Revenue Revision
Tayatinn
230
Sue War Conditions
Taxation
See Financing, Govt.: Budget Message, 1940
231
" Revenue Revision
Taxation
See Revenue Revision
232
See also War Conditions - Purchasing Mission
(British-French): Amortisation, etc., discussed
by Purvis and HMJr 12/22/39
232: 22
Taxation
Publicity on those getting $75,000 and over discussed
also Revenue Revision
233
at 9:30 meeting 1/3/40
233: 151
Taxation
See Revenue Revision
235
Taxation
See also Revenue Revision
1% of income tax collections reported on in
236
Sullivan memo 1/18/40
236: 252
Taxation
See Revenue Revision
240
Taxation
See Revenue Revision
250
Taxation
See Revenue Revision
266
Taxation
See Revenue Revision
267
Taxation
See Revenue Revision
268
Taxation
See Revenue Revision
270
Taxation
See Revenue Revision
271
Taxation
See Revonue Revision
272
Taxation
Natl. Defense: HMJr suggests stamp so that
274
"people will see that money they are paying
is for national defense" 6/20/40
2748 182
a) Discussed at group meeting 6/20/40
271
Taxation
See 8.80 Revenue Revision
275
Graves memo on system of special stamps "Bo that
taxpayers may know that specified portion of
taxes goes directly to natl. defense"
6/24/40
275: 84
a) Foley memo on scope of Trens. authority
to assist in program for natl. defense
by exercising powers conferred by
internal revenue laws (12/12/39)
$ 90
Conf.: present: Bell, Gaston, Viner, and White
6/24/40
101
a) Disadvantages of use of istamps listed
b) Gaston disapproves of "Defense Tax
Paid" stamp 6/24/40
275: 217
1) HMJr disagrees 100%
Taxation
277
See Revenue Revision
Taxation
See Revenue Revision
278
Taxation
See Revenue Revision
279
Taxation
See Revenue Revision
230
Taxation
See Revenue Revision
281
Taxation
See Revenue Revision
282
Taxation
See Revenue Revision
285
Taxation
See Revenue Revision
286
Taxation
See Revenue Revision
287
Taxation
See Revenue Revision
288
288
Taxation
See Revenue Revision
289
Taxation
See Revenue Revision
295
Taxation
See Revenue Revision
296
Taxation
See Revenue Revision
303
Taxation
See Revenue Revision
304
Taxation
318
See Revenue Revision
1
Taxation
See Revenue Revision
320
Taxation
321
See Revenue Revision
Taxation
See Revenue Revision
324
Taxation
See Revenue Revision
330
Taxation
332
See Revenue Revision
Taxation
333
See Revenue Revision
Taxation
See Revenue Revision
335
Taxation
339
See Revenue Revision
Taxation
344
See Revenue Revision
Taxation
See Revenue Revision
348
Taxation
349
See Revenue Revision
Taxation
See Revenue Revision
350
Taxation
370
See Revenue Revision
Taxation
372
See Revenue Revision
Taxation
See Revenue Revision
373
Taxation
See Revenue Revision
376
Taxation
State tax immunity to defense contractors
377
discussed by Treas. and Justice groups:
Foley memo 2/28/41
377: 138
Taxation
378
War-time increases in taxation in Gt. Britain
3/4/41
378: 273
Taxation
See Revenue Revision
379
Taxation
380
See Revenue Revision
Taxation
382
See Revenue Revision
Taxation
Sales Tax: HMJr's memo to FDR discussing report 383
of delay in placing of contracts
3/19/41
383: 297
Taxation
387
See Revenue Revision
Taxation
388
See Revenue Revision
Taxation
See Revenue Revision
389
Taxation
391
See Revenue Revision