# Bell v. Commissioner

> United States Board of Tax Appeals · February 27, 1942 · 46 B.T.A. 484

URL: https://www.frixlaw.com/law-library/cases/4498967

## Case

- **Full name:** ESTATE OF F. S. BELL, LAIRD BELL, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** February 27, 1942
- **Citations:** 46 B.T.A. 484; 1942 BTA LEXIS 861
- **Precedential status:** Published
- **Opinion:** Concurrence by Leech
- **Judges:** Fossan, Leech, Opper
- **Cited by:** 11 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed on other grounds by Bell's Estate v. Commissioner of Internal Revenue, 137 F.2d 454 (1943).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4498967

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498967. Public record. Not legal advice.