Scope and Contents This collection contains documents and correspondence relating to an income tax court case, Hansen vs. Commissioner of Internal Revenue, which helped to overturn Louisiana’s Head and Master Clause. The case was heard initially in Tax Court, appealed to the U.S. Court of Appeals, 5th Circuit, and then remanded back to the Tax Court. The case took 5 years for Hansen to win. Ollie T. Osborne did much of the research and devised much of the court strategy for the case. She also worked hard to...