Charles Perley Smith (December 12, 1878 – July 6, 1948) was a judge of the

United States Board of Tax Appeals The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute ...

, and later the

United States Tax Court The United States Tax Court (in case citations, T.C.) is a Federal judiciary of the United States, federal trial court court of record, of record established by US Congress, Congress under Article One of the United States Constitution, Article ...

from 1924 to 1946. Smith received an A.B. from

Brown University Brown University is a Private university, private Ivy League research university in Providence, Rhode Island, United States. It is the List of colonial colleges, seventh-oldest institution of higher education in the US, founded in 1764 as the ' ...

, and studied law at Brown and

George Washington University The George Washington University (GW or GWU) is a Private university, private University charter#Federal, federally-chartered research university in Washington, D.C., United States. Originally named Columbian College, it was chartered in 1821 by ...

."Newly Appointed Tax Board To Be Organized At Once", ''The Baltimore Sun'' (July 4, 1924), p. 6."Thirteen Members of Board of Tax Appeals Reappointed", ''National Income Tax Magazine'' (June 1926), vol. 4, no. 6, p. 206-210. Born in

Windham, New Hampshire Windham is a suburban New England town, town in Rockingham County, New Hampshire, Rockingham County, New Hampshire, United States. The population at the 2020 United States census, 2020 census was 15,817, up from 13,592 in 2010. History The are ...

,"Kansas Citian is Appointed Judge of U.S. Tax Court", ''Moberly Monitor-Index'' (May 29, 1946), p. 2. Smith later resided in Boston. From 1905 until his appointment to the Bureau of Internal Revenue in 1914, Smith was employed in the Census Bureau. Following his transfer to the solicitor's office he served for a time as head of one of the interpretative divisions. He was appointed assistant to the commissioner June 14, 1921, in which capacity he served until his appointment to the Committee on Appeals and Reviews on November 2, 1922. On December 1, 1921, Mr. Smith was also named as a member of the tax simplification board. He was one of the original twelve members appointed to the Board by President

Calvin Coolidge Calvin Coolidge (born John Calvin Coolidge Jr.; ; July 4, 1872January 5, 1933) was the 30th president of the United States, serving from 1923 to 1929. A Republican Party (United States), Republican lawyer from Massachusetts, he previously ...

, and one of a group of five appointed "from the Bureau of Internal Revenue". In 1942, the Board was converted to an Article I federal court, and Smith was one of only two of the original Board members to continue on to the Tax Court. Smith remained on the Tax Court until 1946, when he left to serve as a member of the Bureau's council to administer claims for relief from the excess profit tax."Excess Profit Refund Plan Completed", ''

Fort Worth Star-Telegram The ''Fort Worth Star-Telegram'' is an American daily newspaper serving Fort Worth and Tarrant County, the western half of the North Texas area known as the Metroplex. It is owned by The McClatchy Company. History In May 1905, Amon G. Car ...

'' (July 11, 1946), p. 10.

References

1878 births 1948 deaths Judges of the United States Tax Court United States Article I federal judges appointed by Calvin Coolidge United States Article I federal judges appointed by Franklin D. Roosevelt Members of the United States Board of Tax Appeals {{US-federal-judge-stub