Letter from I. H. Kempner to Homer L. Bruce discussing a document from the Commissioner of Internal Revenue and the creation of its copies that will be sent to stockholders of Sugarland Industries.

Letter from I. H. Kempner to Dan Oppenheimer discussing about the letter Dan wrote to R. Lee Kempner requesting information on his mother's non-taxing gift-able stocks. I. H. Kempner also discusses about his thoughts on the same and the reason why R. Lee Kempner could not respond to it anytime soon.

Letter from I. H. Kempner to Dan Oppenheimer discussing about the letter Dan wrote to R. Lee Kempner requesting information on his mother's non-taxing gift-able stocks. I. H. Kempner also discusses about his thoughts on the same and the reason why R. Lee Kempner could not respond to it anytime soon.

Letter from I. H. Kempner to Dan Oppenheimer requesting about the information on donations to Red Cross and discussing on Herbert's current health situation. I. H. Kempner also provided him his Houston address and requested him to keep the business affairs distant from him. Additionally, he also shared the information regarding the gift tax return work sheet that was being prepared by Ray I. Mehan for her Mother Hattie Oppenheimer's 1952 gifts of H. Kempner stocks.