Appeal of Bell , 3 B.T.A. 1172 ( 1926 )

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.