Bell v. Commissioner
3 B.T.A. 1172, 1926 BTA LEXIS 2464
This text of 3 B.T.A. 1172 (Bell v. Commissioner) 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
Bell v. Commissioner, 3 B.T.A. 1172, 1926 BTA LEXIS 2464 (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
Appeal of Bell
3 B.T.A. 1172 (Board of Tax Appeals, 1926)
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Bluebook (online)
3 B.T.A. 1172, 1926 BTA LEXIS 2464, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bell-v-commissioner-bta-1926.