The newly created Tax History Foundation and Museum opened a library in Northfield, Illinois, dedicated to tax, accounting and business history. It encompasses more than 350 volumes of tax court cases and memorandum decisions and includes secondary sources on taxation and economic history. H. Elliott Lipschultz, executive director and creator of the not-for-profit foundation, said he expected the museum to be international in its scope and to include historical exhibits. The reference library is the foundation's first undertaking and is operated on a noncirculating basis. It is open to tax practitioners, academicians and the public. The hours are 9 a.m. to 5 p.m. on weekdays. It may be reached by phone at 847-446-5829 or by e-mail at firstname.lastname@example.org .