Appeal of Bell
3 B.T.A. 1172
CourtUnited States Board of Tax Appeals
DecidedApril 3, 1926
DocketDocket No. 1070
StatusPublished
Cited by2 cases
This text of 3 B.T.A. 1172 (Appeal of Bell) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Appeal of Bell, 3 B.T.A. 1172 (bta 1926).
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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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)
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Bluebook (online)
3 B.T.A. 1172, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-bell-bta-1926.