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Norman A. Sugarman papers

 Collection — Container: Consolidated Box P18, Folder: P-633
Identifier: P-633

Scope and Content Note

The Norman A. Sugarman papers contain published and unpublished speeches, articles, and outlines reflecting Sugarman's expertise in tax law. Series I consists of twelve library-bound volumes of primarily bound-in academic and financial journals in which Sugarman has authored essays. Series II consists of several unbound manuscripts, both typescript and handwritten, reflecting Sugarman's presentations to committees and fellow professionals.


  • 1939-1983


Language of Materials

The collection is in English.

Access Restrictions

The collection is open to all researchers, except items that may be restricted due to their fragility, or privacy.

Use Restrictions

No permission is required to quote, reproduce or otherwise publish manuscript materials found in this collection, as long as the usage is scholarly, educational, and non-commercial. For inquiries about other usage, please contact the Director of Collections and Engagement at

For reference questions, please email:

Biographical Note

Norman A. Sugarman was born in Cleveland, Ohio in 1917. He received his B.A. from Cleveland’s Western Reserve University (now Case Western Reserve University) in 1938, and his LL.B. from the University’s Law School in 1940. Shortly after receiving his law degree, he married Joan Green and moved to Washington, D.C., where he served as an attorney for the Bureau of Internal Revenue (renamed the Internal Revenue Service in 1953). Sugarman served in the Army during World War II and returned to the Bureau of Internal Revenue where he was named Assistant Commissioner; a post he held from 1952 to 1954. There he served as one of the drafters of the 1954 tax code.

Sugarman joined the private law firm Baker & Hostetler in 1954, and remained there until 1977. His contributions to the firm involved advising individual donors and institutional organizations (primarily private and public Jewish community foundations) on taking advantage of financially beneficial charitable tax exemptions. By working closely with such organizations as the Jewish Community Federation of Cleveland, Sugarman educated leaders to anticipate and position themselves to benefit from future tax changes. Due to his expertise in this area, he appeared before the House Committee on Ways and Means in February 1969 to petition for a proper balance between governmental regulation and individual autonomy in the charitable sector. This petition was instrumental in the alteration of the 1969 Tax Reform Act.

Personally, Norman A. Sugarman was a member of the Ohio bar, a trustee of Case Western University and the National 4-H Council, and legal counsel to and a board member of the Council of Jewish Federations. Along with these accomplishments, he was a life member of the American Law Institute and a former chairman of the tax section of the American Bar Association as well as an editor of the Federal Bar Journal of the Federal Bar Association.

Sugarman died on February 18, 1986 in Washington, D.C., survived by his wife Joan, his three daughters, and his two sons.

In 1998, Joan Sugarman established the Norman A. Sugarman Children’s Biography Award to honor excellence in the field of biography for children.


2.5 Linear Feet (5 manuscript boxes)


The Norman A. Sugarman papers consist of both library-bound volumes and unbound manuscripts of addresses, essays, outlines, and published articles written by Sugarman during his career as a tax attorney, an Assistant Commissioner of the Internal Revenue Service, and general champion for charitable organizations.


This collection is arranged into two series based on item format:

Physical Location

Collection is located in Consolidated Box P18.

Processing Information

The Norman A. Sugarman papers were previously processed. The collection's online finding aid consisted of a MARC record file converted with marc2ead_ajhs.xsl in 2009 and a pdf inventory serving as a container list.

Current processing included the creation of rich biographical, historical and scope notes, minimally intellectually re-organizing the collection for ease of use, and creating an EAD finding aid for online access.

Guide to the Norman A. Sugarman papers, 1939-1983 P-633
Processed by Janine Veazue
© 2012
Description rules
Describing Archives: A Content Standard
Language of description
Script of description
Language of description note
Description is in English.
as part of the Leon Levy Archival Processing Initiative, made possible by the Leon Levy Foundation

Revision Statements

  • October 2020: EHyman: post-ASpace migration cleanup.

Repository Details

Part of the American Jewish Historical Society Repository

15 West 16th Street
New York NY 10011 United States