The collection contains material relating to Hemingway's income tax preparations for the years 1940-1945, including two notarized documents concerning his travel to the Orient and boat depreciation and ten pages of his notes and calculations on income, exemptions, expenses, deductions, and contributions. An additional file of approximately 600 items of correspondence, tax returns, and legal documents consists primarily of correspondence between Hemingway's attorneys, Maurice Speiser and G. Campbell Becket, and the Treasury Dept. concerning their request that Hemingway not be required to make one large payment to the IRS for For Whom the Bell Tolls but, rather, that he be able to average his income over a 5-year period. This case resulted in an amendment to the tax laws for the benefit of future writers and artists.