{"value"=>"<p>This series is made up of alphabetical subject files that are organized (and titled) by topical keywords, types of records, and corporation names. These records primarily document Nelson's involvement in Times corporate matters. Finances of the New York Times files consist of financial reports and other records that track the paper's finances throughout Adolph S. Ochs's ownership and after his death. These document the company's dealings with the Internal Revenue Service and feature many letters between Nelson, representing the Times Company, and the IRS. This series also contains files on Times subsidiary companies with which Nelson was involved, such as The Chattanooga Times, Spruce Falls Power & Paper Co., Ltd., Times Facsimile Corporation, Wide World News Photo Service, Inc., and others.</p> <p>Nelson's contributions to the paper as a columnist are largely documented in the Taxation, Articles by Nelson files (1913-1918, 1935-1951). These files contain communications among Nelson, Times editors, and the publishers, concerning the contents of his columns. They also feature letters from readers from around the country, including tax and estate law experts, commenting on his columns and discussing both specific tax advice for individuals and macro-level tax policy prescriptions for the United States. Other substantial files include the Buildings files, containing legal records for Times properties; the ABC Publications, Inc., files regarding lawsuits surrounding a large newsprint purchase; and the files of Cook, Nathan and Lehman, a legal firm with long-time ties to the paper. The Legal Work by Godfrey N. Nelson file holds a small amount of Nelson's private legal papers.</p> <p>Files are arranged alphabetically by file title. Entries without box and folder numbers cross-reference related material in other files.</p>"}