The Courtauld Institute of Art was founded in 1932 through the philanthropic efforts of the industrialist and art collector Samuel Courtauld, the diplomat and collector Lord Lee of Fareham, and the art historian Sir Robert Witt. It was originally located in Home House, Portman Square, London,
It is assumed that the records in this series may have been acquired by Simpson whilst working at The Courtauld Institute of Art between 1933-1945, or by Letitia Simpson in her role as Librarian at M. Knoedler & Co. The two organisations had a working relationship, as correspondence in this archive demonstrates that Knoedler's London office donated sales catalogues to the Courtauld's library, as well as assisting with research on artists and pictures (see FHS/3/4/10).