The Andrew Mellon Case

Overview:

This lesson will examine the legal and historical significance of the tax case against Andrew Mellon, prosecuted by Robert H. Jackson. It explores the intersection of economic policy, law, and justice during the Great Depression. The emphasis is on the role of government oversight and ethical governance.

Learning Goals:

  • Analyze the background and legal arguments in the Andrew Mellon tax case
  • Understand Robert H. Jackson’s role and perspective in the prosecution
  • Evaluate the broader implications of the case, including government accountability and ethical considerations
  • Explore Mellon’s contributions to the National Gallery of Art and how philanthropy intersects with legal scrutiny

Learning Standards:

  • New York State
    • Social Studies: 1.1, 1.2, 1.3, 1.4, and 5.4
    • ELA: Reading Standards for Literacy in History/Social Studies: RH2, RH3, RH4, RH7, and RH9
  • Pennsylvania
    • History: 8.1.12, 8.2.12, and 8.3.12
    • Civics and Government: 5.3.12
    • Reading in History and Social Studies: 8.5.11-12
    • Writing in History and Social Studies: 8.6.11-12

Assessment/Evaluation:

  • Participation in class discussions
  • Essay: Demonstrates critical thinking and understanding of legal and ethical implications – See Grading Rubric.

Materials Needed:

  • For Students:
    • Liberty Under Law: The Robert H. Jackson Story (DVD or Digital Video) – Segment 11:38 to 13:04
    • Article: Andrew Mellon: Made it, bought it, ran it, gave it’ (The Economist, 2006)
    • Article: Playing the IRS card: Six presidents who used the IRS to bash political foes (The CSM, 2013)
    • National Gallery of Art Website (nga.gov)
    • Internet access for students to research
  • Teacher Resource: Background for Robert H. Jackson
  • Teacher Resource: Background for Mellon Case

Lesson Flow

Introduction

5-10 min
  1. Brief overview of Robert H Jackson’s arrival in Washington and role in Federal Bureau of Revenue
  2. Brief overview of President Franklin D. Roosevelt’s view of Mellon and other industrialists
  3. Brief overview of what tax fraud means and what tax evasion means

The Andrew Mellon Case Overview

10 min
  1. Show video segment
  2. Discussion:
    1. What were the reasons for the case?
    2. How did Jackson approach the prosecution?
  • What was the outcome and its significance

The National Gallery of Art

5-10 min
  1. Explain Mellon’s decision to donate his art collection to help create the National Gallery of Art
  2. Use NGA website to explore the impact of his donation

Connections to Broader Issues

10-15 min
  1. Discuss historical examples of presidents using the IRS to target political opponents: See CSM article
  2. Discussion:
    1. Should philanthropy influence legal outcomes?

Conclusion: Essay Assignment

10-15 min
  1. Students can begin working on essay assignment:
    1. Respond to the following prompt: What are enduring lessons of the Andrew Mellon case? What guidance would Robert H. Jackson give modern lawmakers regarding ethics and conflicts of interest?
Grade Level:
11-12
Lesson Length:
45 Minutes

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