Thomas J. Lynch Papers

1942-1957

Assistant General Counsel, 1943-1947, and General Counsel, 1947-1953, Department of the Treasury

The papers of Thomas J. Lynch includes correspondence, minutes of meetings, press releases, publications, reports, speeches, statistical data on Congressional legislation, and other documents relating to Lynch’s work with the Treasury Department as assistant general counsel and general counsel.

 

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ADMINISTRATIVE INFORMATION

Size: 6 linear feet, 2 linear inches
Access: Open.
Copyright: The donor gave to the U.S. government the copyrights in this material and in any other material received by the U.S. government and maintained in a depository administered by the National Archives and Records Administration. Documents created by U.S. government officials in the course of their official duties are in the public domain. Copyright interest in other documents presumably belongs to the creators of those documents, or their heirs.
Processed by: C. Warren Ohrvall (1984); John Shay and David Clark (2015).
Updated by: Haley Petersen (2019) as part of the Truman Library Internship Program.
Supervising Archivists: Randy Sowell and David Clark.

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BIOGRAPHICAL SKETCH

1899 (May 12)

 

Born Thomas Joseph Lynch, Chicago, Illinois

1925

 

LL.B., University of Michigan

1925-1934

 

Member, law firm of Marshall, Melhorn, Wall, and Bloch, Toledo, Ohio

1931 (October 3)

 

Married Christine A. Gallagher

1934-1939

 

Assistant General Counsel, U.S. Securities and Exchange Commission

1939-1942

 

Special Assistant to the U.S. Attorney General

1940-1943

 

Assistant General Counsel, War Production Board and predecessor agencies

1943-1947

 

Assistant General Counsel, U.S. Treasury Department, Washington, D.C.

1947-1953

 

General Counsel, U.S. Treasury Department, Washington, D.C.

1984 (October 30)

 

Died, Wheaton, Maryland

[ Top of the page | Administrative Information | Biographical Sketch | Collection Description | Series Descriptions | Folder Title List ]

COLLECTION DESCRIPTION

The papers of Thomas J. Lynch includes correspondence, minutes of meetings, press releases, publications, reports, speeches, statistical data on Congressional legislation, and other documents relating to Lynch’s work with the Treasury Department as assistant general counsel and general counsel. The collection is arranged in a single Subject file.

The collection contains several bound books with notes, agendas, press releases, and data. These items relate to various acts of Congress, as well as Congressional conferences and committee meetings. Charts to aid in the understanding of financial situations are also included in the files.

Some items in the collection pertain to Secretary of Treasury John W. Snyder, including transcripts of his speeches and correspondence concerning him. Another notable figure is Senator Richard Nixon, whose name appears on some of the proposed legislation.

As General Counsel for the Department of the Treasury, Lynch was often concerned with tax laws. The collection also contain reports and studies regarding government finances.

The Truman Library also has the papers of Joseph O’Connell, Jr., Lynch’s predecessor as general counsel, as well as the papers of Treasury Secretary John W. Snyder.

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SERIES DESCRIPTIONS

Container Nos.

 

Series

1-14

  SUBJECT FILE, 1942-1957
Correspondence, minutes of meetings, press releases, publications, reports, speeches, statistical data on Congressional legislation, and other documents. Arranged alphabetically by folder title, and thereunder chronologically.
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FOLDER TITLE LIST

SUBJECT FILE, 1942-1957

Box 1

  • "Administrative and Audit Activities" – Quarterly Survey, July-September 1952
  • Accelerated Tax Amortization of Defense Facilities, 1951
  • Assembly in Chief Counsel’s Conference Room, October 23, 1951
  • Camp-Reed Bill, 1950 (HR 7783 & HR 7825)
  • Canadian Experiences with the Excess Profits Tax in WWII, 1950
  • Clippings
  • Colleges – Business Foundations, 1950
  • Compulsory Production of Records, 1952
  • Correspondence, 1950-1953
  • Davis, Charles W., 1952
  • Debate in House and Senate on the Revenue Act of 1951
  • Depreciation, 1949
  • District Directories, 1952
  • Division of Tax Research Mailing List, 1953

Box 2

  • "Effective Ways to Minimize the 1951 Tax Boost"
  • Estate and Gift Taxes, 1949
  • Estimates of Yield, 1950
  • Excess Profits Tax Loopholes, 1951
  • Excess Profits Tax, 1950
  • Excess Tax Studies, 1947
  • Exploratory Conference on Federal – State – Local Fiscal Relations, 1949
  • Exploratory Conference on Federal – State – Local Fiscal Relations, 1949 (Transcripts of Proceedings)
  • Favorable Bureau of Internal Revenue Data, 1952

Box 3

  • "Federal Excise Taxes on Alcoholic Beverages", 1948
  • "Federal Excise Taxes on Tobacco", 1950
  • Federal Reserve Charts, 1953-1957
  • Federal – State Tax Coordination, 1949
  • First Hoover Commission, 1949
  • Foreign Assistance Act of 1948 [1 of 2]

Box 4

  • Foreign Assistance Act of 1948 [2 of 2]
  • Foreign Oil, Percentage Depletion, 1949
  • FY51 Budget, Background Material
  • Income Tax Enforcement, 1950-1951
  • "Individual Income Tax Studies", 1947
  • Internal Revenue Reorganization Plan – Installation Programs, 1952
  • International Trade Organization, 1949 [1 of 2]
  • International Trade Organization, 1949 [2 of 2]

Box 5

  • Kean Subcommittee Investigation, 1953
  • King Bill, 1952 (HR 7893)
  • Legislation Pertaining to Point IV
  • Legislative History of the Customs Simplification Act of 1950

Box 6

  • Legislative History of HR 9827 – "Excess Profits Tax Act of 1950" [1 of 2]
  • Legislative History of HR 9827 – "Excess Profits Tax Act of 1950" [2 of 2]

Box 7

  • Legislative History of HR 8920 – "Revenue Act of 1950" [1 of 4]
  • Legislative History of HR 8920 – "Revenue Act of 1950" [2 of 4]

Box 8

  • Legislative History of HR 8920 – "Revenue Act of 1950" [3 of 4]
  • Legislative History of HR 8920 – "Revenue Act of 1950" [4 of 4]

Box 9

  • HR 4473 (Revenue Act of 1951), Book 2
  • Legislative Section Work Load, FY’49
  • "LIFO Inventory"
  • "Material Relating to Major Problems and Projects Under Consideration, 1949"
  • "Mills Plan, 1950" (HR 4730)
  • Miscellany
  • "Near-Term Policy Issues for Annual Economic Review", January 1953
  • Office of International Finances – "Additional Statutory and Other Material for the Annual Meeting," 1950
  • Oliphant Log, Subpoena, November 1952
  • Patman Committee, 1950
  • Patman Committee, 1951
  • "A Plan for Withholding Income Tax on Dividends", N.D.
  • "The Postwar Corporate Tax Structure," 1946
  • Practice Before the Treasury Department, 1952

Box 10

  • Presidential Campaign, 1952
  • Press Releases
  • Public Debt Bulletins, 1952
  • "Questions and Issues Raised in Connection with the Secretary’s Tax Statement Before the Senate Finance Committee, 1951 Revenue Bill"
  • Reed-Keough Bills, 1952 (HR 4371 and HR 4373)
  • Reorganization Plan, 1952
  • "Report on Excess Profits Tax Returns for 1950"
  • Reprints from the Federal Reserve Bulletins
  • Revenue Act of 1948 [1 of 2]
  • Revenue Act of 1948 [2 of 2]

Box 11

  • Revenue Bill of 1951
  • Separation of the Bureau of Internal Revenue from the Treasury, 1953
  • Snyder, John W.
  • Speeches
  • Speech File (Other Than Lynch)
  • "Split-up and Split-offs", 1950
  • Statement by Commissioner of Internal Revenue…Before the Subcommittee on Administration of the Internal Revenue Laws…", 1952
  • Statements on Governmental Fiscal Policy, 1952
  • Survey of the Office of Chief Counsel, 1951

Box 12

  • "Tax Issue Series, 1950" [1 of 2]
  • "Tax Issue Series, 1950" [2 of 2]
  • Tax Legislation, 80th Congress, 2nd Session, 1948
  • Tax Legislation, 81st Congress, 1st Session, 1949
  • Tax Literature, General
  • Tax Loopholes Under HR 8920, 1950
  • Tax Material, 1947-1948
  • Tax Material, 1949
  • Tax Material, 1950-1953

Box 13

  • Tax Policies, 1950
  • "Tax Rates, Etc., Terminating in 1953 and Thereafter"
  • Taxation of Life Insurance Companies, 1949-1950
  • Textron, Inc., 1949
  • Treasury Decisions, January-June 1952
  • Treasury Decisions, July-October 1952
  • Treasury Decisions, November 1952

Box 14

  • Treasury Decisions, December 1952
  • Treasury Enforcement Agencies, 1950
  • Treasury – Federal Reserve Relationships, 1951 [1 of 2]
  • Treasury – Federal Reserve Relationships, 1951 [2 of 2]
  • U.S. House, Ways and Means Committee Material, 1950
  • War-time Excess Profits Tax, 1947
  • White, Harry Dexter, 1953-1954 (News clippings)
  • Printed Materials
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