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Bolon B. Turner Materials, 1938-1960

Manuscript Collection 438

Special Collections Department
University of Arkansas Libraries

365 N. McIlroy Avenue
Fayetteville, Arkansas 72701-4002
Phone: (479) 575-8443
Email: specoll@uark.edu

Machine-readable finding aid encoded in EAD by Katrina Windon, 2017

Materials are in English.

Table of Contents

Descriptive Summary

Creator
Turner, Bolon B. (Bolon Bailey), 1897-1987
Title
Bolon B. Turner Materials
Inclusive Dates
1938-1960
Identification
MC 438
Extent
3 linear feet (4 boxes)
Repository
Special Collections Department, University of Arkansas Libraries

Access Information

Please call (479) 575-8444 or email specoll@uark.edu at least two weeks in advance of your arrival to ensure availability of the materials.

Use Information

No Use Restrictions Apply.

No Interlibrary Loan.

Standard Federal Copyright Laws Apply (U.S. Title 17).

Acquisition Information

The Bolon B. Turner Materials were donated to the Special Collections Department on May 4, 1982, by Judge Bolon B. Turner.

Processing Information

Initial processing completed by Jordan Frankenburger in October 2009; finding aid completed by Katrina Windon in April 2017.

Preferred Form of Citation

Bolon B. Turner Materials (MC 438), Special Collections, University of Arkansas Libraries, Fayetteville.

See Special Collections Citation Guide for more detailed information on how to cite specific documents from the collection.

Biographical Note

Bolon Bailey Turner (1897-1987) was an attorney and judge who specialized in tax law. Born in Little Rock, Arkansas, on March 13, 1897, Turner served in World War I and then moved to Washington, D.C. to pursue his undergraduate degree at George Washington University (GWU). Turner also received two law degrees from GWU, one a master’s in tax law. Turner then served a lawyer with the Bureau of Internal Revenue from 1920-1923, and worked as a lawyer with the U.S. Board of Tax Appeals from 1924-1927. He then moved back to Arkansas and worked in a law firm with Brooks Hays, before returning to Washington to serve on the United States Tax Court from 1937-1971. Judge Turner was influential on and off the court, and often presented at both congressional committees and academic conferences on tax law and the history of the Tax Court. He passed away November 22, 1987, in Annandale, Virginia.

Scope and Content Note

The collection includes reports (some of which are annotated), case notes, and other materials compiled by Judge Bolon B. Turner, primarily relating to United States tax law and his service on and study of the Tax Court of the United States.

Related Materials

See also the following collections:

The class lecture notes of Bolon B. Turner, 1918-1924. George Washington University Law Library

308.3 Records of the Tax Court of the United States, 1942-68. National Archives and Records Administration

Arrangement of the Papers

Materials are arranged by format. Related materials have been arranged chronologically.

Subject Terms

The following persons, organizations, or topics are among those represented within the collection materials:

Detailed Description of the Collection

The following contains a detailed list of the materials in the collection

Box 1

Box 1 Folder 1-5

Tax Court of the United States Reports and Case Notes, ca 1942-1946

Box 2

Box 2 Folder 1

Tax Court of the United States Reports, 1942-1952

Box 2 Folder 2

Tax Court of the United States Reports, 1953-1956

Box 2 Folder 3

United States Board of Tax Appeals Hearing Calendars (annotated), May 1938- June 1941

Box 3

Box 3 Item 1

Federal Revenue Acts and Related Statutes, 1909-1940. Bound set of legistlative acts and statutes, inscribed to Bolon B. Turner from Donald McGovern., 1941

Box 3 Item 2

Internal Revenue Acts, 1916-1934. Bound set of legislative acts, embossed with Bolon B. Turner's name on cover., 1916-1934

Box 3 Item 3

Internal Revenue Acts, 1935-1942. Bound set of legislative acts, embossed with Bolon B. Turner's name on cover., 1935-1942

Box 3 Item 4

Concurrences, Dissents, Not Participating, Bolon B. Turner, 30 B.T.A. to 38 B.T.A. Bound set of Board of Tax Appeals docket reports involving Turner., 1934-1938

Box 3 Item 5

Opinions, Concurring Opinions, Dissenting Opinions, Bolon B. Turner, 31 B.T.A. to 38 B.T.A. Bound set of Board of Tax Appeals docket reports involving Turner., 1934-1938

Box 3 Item 6

Opinions, Concurring Opinions, Dissenting Opinions, Bolon B. Turner, 39 B.T.A. to 47 B.T.A. Bound set of Board of Tax Appeals docket reports involving Turner., 1939-1942

Box 3 Item 7

Revenue Act of 1942 and Committee Reports. Bound set of legislative acts and reports, with Judge Turner's name embossed on cover and enclosed notes by Turner., 1942

Box 4

Box 4 Item 1

Revenue Act of 1943 and Committee Reports. Bound set of legislative acts and reports, with Judge Turner's name embossed on cover., 1943

Box 4 Item 2

Current Tax Payment Act of 1943 and Committee Reports. Bound set of legislative acts and reports, with Judge Turner's name embossed on cover., 1943

Box 4 Item 3

Individual Income Tax Act of 1944, Tax Adjustment of 1945, Revenue Act of 1945, and Committee Reports. Bound set of legislative acts and reports, with Judge Turner's name embossed on cover., 1944-1945

Box 4 Item 4

Revenue Act of 1948 and Committee Reports. Bound set of legislative acts and reports, with Judge Turner's name embossed on cover., 1948

Box 4 Item 5

Revenue Act of 1950 and Committee Reports. Bound set of legislative acts and reports, with Judge Turner's name embossed on cover., 1950

Box 4 Item 6

Excess Profits Tax Act of 1950 and Committee Reports. Bound set of legislative acts and reports, with Judge Turner's name embossed on cover., 1950

Box 4 Item 7

Revenue Act of 1951 and Committee Reports. Bound set of legislative acts and reports, with Judge Turner's name embossed on cover., 1951

Box 4 Item 8

Promulgations of Judge Bolon B. Turner, 1 T.C. through 4 T.C. Bound set of Tax Court of the United States docket reports., 1941-1945

Box 4 Item 9

Promulgations of Judge Bolon B. Turner, 5 T.C. through 11 T.C. Bound set of Tax Court of the United States docket reports., 1945-1948

Box 4 Item 10

Promulgations of Judge Bolon B. Turner, 13 T.C. through 16 T.C. Bound set of Tax Court of the United States docket reports., 1949-1951

Box 4 Item 11

Promulgations of Judge Bolon B. Turner, 17 T.C. through 20 T.C. Bound set of Tax Court of the United States docket reports., 1951-1953

Box 4 Item 12

Promulgations of Judge Bolon B. Turner, 21 T.C. through 26 T.C. Bound set of Tax Court of the United States docket reports., 1953-1956

Box 4 Item 13

Promulgations of Judge Bolon B. Turner, 27 T.C. through 33 T.C. Bound set of Tax Court of the United States docket reports., 1956-1960

END OF COLLECTION