Ketcham v. Commissioner

United States Board of Tax Appeals

Decided January 12, 1928

United States Board of Tax Appeals · decided 1928-01-12

A certain amount distributed as Christmas bonuses to employees allowed as a business expense.

Cited by 1 later decisions — most recently May 1944

Relies on Washington Hotel Co. v. Commissioner · Brandenburg v. Commissioner · First Nat'l Bank v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Decided 1928-01-12

View the full empirical analysis of this case →

¶1OPINION.

Milliken :

¶2Under the facts as admitted in answer filed by respondent and as stipulated, we are of the opinion that the amount of $1,000 distributed by petitioner in the year 1920 to his employees as Christmas bonuses is a proper item of deduction as a business expense for that year. See First National Bank of Book Rapids v. Commissioner, 6 B. T. A. 816; Appeal of Edwin C. Brandenburg, Executor, 4 B. T. A. 108; and Appeal of Washington Hotel Co., 4 B. T. A. 441.

¶3Judgment will be entered on 15 days’ notice, under Bule 50.