The opinion
Leech,
concurring: Since the facts here support the same distinction from those in Lehman v. Commissioner, 109 Fed. (2d) 99, as was drawn in Marrs McLean, 41 B. T. A. 1266, I concur. Cf. Moses L. Parshelsky, 46 B. T. A. 456.
Opinion
Bell v. Commissioner
- 46 B.T.A. 484
- 1942 BTA LEXIS 861
- Court
- United States Board of Tax Appeals
- Filed
- Feb 27, 1942
- Status
- Published
- Author
- Leech
- On the bench
- Fossan, Leech, Opper
- Cited by
- 11 cases
Reversed on other grounds by Bell's Estate v. Commissioner of Internal Revenue, 137 F.2d 454 (1943)
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