Appeal of Bell
3 B.T.A. 1172
United States Board of Tax Appeals·Decided April 3, 1926·No. Docket No. 1070·Published·Cited by 2 cases
Opinion
FINDINGS OF FACT.
James W. Bell died in February, 1923.
In the estate-tax return, a deduction of $2,500 attorney’s fee was taken, which was disallowed by the Commissioner, on the ground that it appeared that it had not been paid. This amount was paid by the estate.
Order of redetermination will be entered on 15 days' notice, under Rule 50.
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Appeal of Bell, 3 B.T.A. 1172 (bta 1926).
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Related
Degener v. Commissioner
26 B.T.A. 185 (Board of Tax Appeals, 1932)
Bell v. Commissioner
3 B.T.A. 1172 (Board of Tax Appeals, 1926)