Call Number:

ALI.10.009

Repository:

University of Pennsylvania: Biddle Law Library

Extent:

13 boxes

Language:

English

Date:

1943-1966 (inclusive) and 1950-1956 (bulk)

Creator:

Warren, William C. and American Law Institute

Abstract:

The William Warren papers (Federal Tax Projects) consists of Warren's papers related to the Federal Income, Estate, and Gift Tax project and Federal Income Tax Statute. In the mid-1940s, the American Law Institute (ALI) set about to analyze the law as it related to income tax. Known as the Income Tax Project, the primary objective was not to codify the law but to provide analysis of issues as they related to the United States' increasingly complex tax code. The Federal Income, Estate, and Gift Tax Project (as it would eventually be known) consisted of a series of non-binding recommendations to students, teachers, litigators, and legislators as they dealt with the evolving tax code. The ALI attributes Warren as the Associate Chief Reporter on the Federal Income, Estate, and Gift Tax project. This collection does not contain material related to Warren's work beyond the ALI's Federal Tax Projects and is arranged in two series within 72 bound volumes.

In the mid-1940s, the American Law Institute ALI) set about to analyze the law as it related to income tax. Known as the Income Tax Project, the primary objective was not to codify the law but to provide analysis of issues as they related to the United States' increasingly complex tax code. In 1954, the ALI published its first suggestions, known as the February 1954 Draft. The draft was made available to tax specialists and especially Congress, which was considering a major overhaul of the income tax law (which became the Internal Revenue Code in April 1954). In subsequent years, the ALI analyzed specific aspects of the Internal Revenue code, publishing a suggestive framework for dealing with the problems but never formally adopting any of its findings. The Federal Income, State, and Gift Tax Project (as it would eventually be known) consisted of a series of non-binding recommendations to students, teachers, litigators, and legislators as they dealt with the evolving tax code. The ALI adjourned the Income Tax Project in 1969. It was revived under different personnel in 1974 in a renewed effort to analyze updates in the tax code.

William Warren was born in 1909 and attended the University of Texas. He received his bachelor's and master's degrees before going on to attend Harvard in 1935. After graduation he worked at several firms before becoming an instructor at Case Western Reserve University Law School. Warren then became a captain in the army in 1943 and retired in 1945 after being promoted to lieutenant colonel. He served as a tax consultant to the Secretary of the Treasury of the United States from 1947 to 1949. While in the position, he became the associate reporter for the American Law Institute (ALI). The ALI attributes Warren as the associate chief reporter on the Federal Income, Estate, and Gift Tax project. In 1948, Warren accepted a teaching position at Columbia Law School. Four years later, he was promoted to dean of the law school. William Warren served as dean of Columbia Law for 18 years before returning to his law firm Roberts & Holland where he worked up until his death in 2000.

The William Warren Papers speak specifically to Warren's work regarding the American Law Institute and more specifically the Federal Income, Estate, and Gift Tax Project and Federal Income Tax Statute from 1943-1966. The administrative material of the collection includes minutes, agendas, and memoranda. The drafting records include preliminary, discussion, and tenative drafts of both projects as well as meeting discussions, reports on the tax studies, reprints of law review articles for reference purposes, and commentary on provisions for H.R. 8500. This collection was bound and consists of 72 volumes in total, although not all items have volume numbers.

The material within this collection does not document the work of William Warren outside this specific ALI project.