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Barbara Hansen Legal Papers

Collection 92

Hansen, Barbara (1922–2011). Legal Papers, 1971–1980

5 inches

This collection contains documents and correspondence relating to an income tax court case, which helped to overturn Louisiana’s Head and Master Clause, Hansen vs. Commissioner of Internal Revenue. The case was heard initially in Tax Court; then 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 make individuals and organizations aware of the case and provide support for Hansen.


A. Court papers and related correspondence 1-01 through 1-05
B. Correspondence 1-06 through 1-10
C. Publicity 1-11 and 1-12


A. Court papers and related material
1-01 Legal Papers: U.S. Tax Court, 1975-1977, 1980
    IRS notices; court briefs, judgment; correspondence [many documents photocopies or carbon copies]
1-02 Legal Papers: Briefs for appeal of U.S. Tax Court decision, 1977-1978
    Women’s Law Center; Ollie T. Osborne
1-03 Briefs: Appeals Court, 77-2974. 1977
1-04 Notices, correspondence, etc. related to appeal to U.S. Court of Appeals, 5th Circuit, 1977-1980
1-05 Material related to case Aimee D. Bagur v. Commissioner of Internal Revenue, 1976-1978
    briefs, correspondence
B. Correspondence [Hansen and Osborne]
1-06 Correspondence: General, A-J, 1976-1980
    includes: American Civil Liberties Union: ACLU of Louisiana; ACLU: Women’s Rights Project; Berneice Anglea; John Breaux; Ruth Bader Ginsburg; J. Bennett Johnston
1-07 Hofstra University Law School, Tax Clinic, 1978-1980
    Sondra R. Harris; Michael I. Friedman; Hillary Light Fuhrman; Marc S. Orlofsky
1-08 Correspondence: General, K-Z, 1977-1980
    includes: Russell B. Long; NOW Legal Defense and Educational Fund; Janet Mary Riley; Mary Moers Wenig; Women’s Equity Action League Educational and Legal Defense Fund
1-09 Sylvia Roberts, 1977-1980
1-10 Endorsements: 1978
    includes Louisiana AFL-CIO [Victor and Fran Bussie]
C. Publicity
1-11 publicity: press and television, 1977-1978
    includes: Barbara Walters
1-12 publicity: mailings, 1976-1978
    [many of the letters responding to mass mailings are in correspondence folders]