Charles P. Smith (judge)

Charles Perley Smith (December 12, 1878 – July 6, 1948)[1][2] was a judge of the United States Board of Tax Appeals, and later the United States Tax Court from 1924 to 1946.

Following his transfer to the solicitor's office he served for a time as head of one of the interpretative divisions.

On December 1, 1921, Mr. Smith was also named as a member of the tax simplification board.

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.

This biography of a federal judge in the United States is a stub.