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 Tri ...

, and later the

United States Tax Court 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 Tr ...

from 1924 to 1946. Smith received an

A.B. Bachelor of arts (BA or AB; from the Latin ', ', or ') is a bachelor's degree awarded for an undergraduate program in the arts, or, in some cases, other disciplines. A Bachelor of Arts degree course is generally completed in three or four ye ...

from Brown University, and studied law at Brown and

George Washington University , mottoeng = "God is Our Trust" , established = , type = Private federally chartered research university , academic_affiliations = , endowment = $2.8 billion (2022) , presi ...

."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 town in Rockingham County, New Hampshire, United States. The population at the 2020 census was 15,817, up from 13,592 in 2010. History The area was initially home to the Pawtucket Native Americans. Scots-Irish immigran ...

,"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 from 1923 to 1929. Born in Vermont, Coolidge was a Republican lawyer from New England who climbed up the ladder of Ma ...

, 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. Carter ...

'' (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