IN MEMORIAM

Montgomery B. Angell
Born Rochester, NY 1889. East High
School (Rochester) ’07. Princeton litt. B.
(cum laude) ’11. Harvard ll.B. (cum
laude) ’15, law Review. Admitted practice
New York 1916; U.S. Supreme Court,
C.A. (2nd Cir.), U.S. Tax Court, U.S. Court
of Claims and other Federal courts. I.C.C.
(Washington, D.C.), Examiner and
Assistant to General Counsel 1915–17.
Spooner & Cotton 1917. U.S. Treasury
Department (Washington, D.C.) and
Federal Reserve Board (Washington, D.C.), General Counsel’s Office
1919–21. Stetson Jennings & Russell (and successor firms) since
1921 (member of firm since 1927). Author: The Non-Resident Alien; a
Problem in Federal Taxation of Income (1936) 36 Col. l. Rev. 908; Tax
Evasion and Tax Avoidance (1938) 38 Col. l. Rev. 80; Procedural
Reform in the Judicial Review of Controversies under the Internal
Revenue Statutes (1939) 34 Ill. l. Rev. 151; The Impact of the Law of
Powers upon Our Internal Revenue Acts (1941) 39 Mich. l. Rev. 1269;
Valuation Problems in Federal Taxation (revised 1957), Practising law
Institute; various papers on tax subjects presented to the Tax Forum,
New York City. World War I: U.S. Army, Infantry; commissioned
Captain 1917; discharged Major 1919; C.O. 1st Bn., 321st Infantry,
81st Infantry Division, France (Vosges; Meuse-Argonne) (1917–19);
Croix de Guerre with gold star, French Army Corps Citation.
Vestryman, Church of St. Philips (Garrison, NY). Member: American
Bar Association, New York State Bar Association, New York County
lawyers Association, New York City Bar Association.
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