The papers of New York attorney James L. Skerritt contain the cases of Thomas Smidt and Richard H. Strongman, U.S. nationals with assets and property in Germany at the time of their deaths in 1940. Skerritt, acting as executor for both clients, dealt with the problems the settlements presented because of World War II. The majority of the documents consist of executor accounts and correspondence with the heirs. There is some correspondence with German lawyers and petitions with the War Claims Settlement Commission. Both cases were not completed until the 1960s. The Strongman case is of particular interest. He worked for the Woolworth Company from 1901 to 1939 and owned 3% of the shares of the German Woolworth Parent Company. The vast majority of this case file documents Skerritt's research and efforts to recuperate the value of those shares for the heirs. There is some correspondence between Woolworth officials and Skerritt. Though Skerritt represented Strongman most of his life, these files relate solely to the German property. Other files added to the collection are of clients: H. P. James, John J. Slater and Gertrude Vanderbilt Whitney. Mr. Skerritt acted as executor and administrator of their estates. The Whitney Vanderbilt file reflects Skerritt's work as part of a larger team in the accounting of the estate.