Harry G. Guthmann (1896 - 1981) Papers

The Harry G. Guthmann Papers, comprising ten boxes, are arranged in seven main subseries: biographical material; business investments files; correspondence; teaching material; research material; speeches; and writings. Arrangement within each subseries is basically chronological.

The biographical material includes curricula vitae, research reports, several partial bibliographies, and newspaper clippings.

The business investments files consist primarily of material documenting Guthmann's dealings with a small company named Snap Products (1946-1950) and with a Mexican gold mining concern, Yecorato (1932-1941). The latter material includes detailed descriptions of the mine and its activities and a good portrait of the entrepreneur William N. Albee.

The correspondence deals mainly with Guthmann's work as a consultant, writer, and teacher. The correspondence with Bion Howard reflects some of Guthmann's views on touring Europe in 1962. The two folders relating to the Teachers Insurance and Annuity Association include letters in which Guthmann makes detailed recommendations regarding TIAA's investment programs and procedures.

The teaching material includes reading lists, exams, notes, and a few student papers. Some of the materials, including the four folders pertaining to the Regulatory Commission Development, concern Guthmann's teaching at the continuing education level.

The research material relates to Guthmann's activities as a consultant and as an expert witness before various courts and congressional committees. The material should prove useful for students of tax determination and valuation procedures. The cases dealing with American Telephone and Telegraph, the Chicago Traction Companies, Consumers Power Company (Michigan), various cooperatives, Kohler, the Leschen Rope Company, the Pennsylvania and New York Central Railroad merger, and the Alexander J. Shamberg Estate are especially important.

The writings include, for the most part, manuscript drafts and correspondence. Most concern articles by Guthmann; there is little relating to his books. The folder on plagiarism deals with O. Paul Decker's Corporation Finance and Investments, published in 1941 by the American Institute of Banking, and Guthmann and Dougall's Corporate Financial Policy. The case was settled out of court in favor of Guthmann and Dougall.