3 B.T.A. 1172
United States Board of Tax Appeals
Decided April 3, 1926
United States Board of Tax Appeals · decided 1926-04-03
Good law ✅— No negative treatment on recordhow we know
Decided 1926-04-03
Cited by 24 later decisions — most recently July 1965
2 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
View the full empirical analysis of this case →
¶1FINDINGS OF FACT.
¶2James W. Bell died in February, 1923.
¶3In 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.
¶4Order of redetermination will be entered on 15 days' notice, under Rule 50.