Case ID: bta_3/html/1172-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Appeal of SALINA BELL, Executrix of the Estate of JAMES W. BELL, Deceased.
    Docket No. 1070.
    Submitted September 22, 1925.
    Decided April 3, 1926.
    
      W. Frank Gibbs, Esq., for the Commissioner.
    Before Marquette, Green, and Love.
    This appeal is from the determination of a deficiency in estate tax of $127 under the Bevenue Act of 1921.
    The taxpayer offered no evidence at the hearing, and agreed to submit the appeal on the pleadings.
   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.