Case Name: Appeal of SALINA BELL, Executrix of the Estate of JAMES W. BELL, Deceased
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-04-03
Citations: 3 B.T.A. 1172
Docket Number: Docket No. 1070
Parties: Appeal of SALINA BELL, Executrix of the Estate of JAMES W. BELL, Deceased.
Judges: Before Marquette, Green, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 1172–1172

Head Matter:
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.

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.