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