BELL’S ESTATE v. COMMISSIONER OF INTERNAL REVENUE. BELL v. COMMISSIONER OF INTERNAL REVENUE. Nos. 12484, 12485.Circuit Court of Appeals, Eighth Circuit. August 4, 1943. On Petition to Review Decision of United States Board of Tax Appeals. Consolidated proceedings by the estate of F.S. Bell, deceased, Laird Bell, executor, against the Commissioner of Internal Revenue, and […]