Case ID: bta_9/html/1208-01.html
Source: Caselaw Access Project
Author: {"author": "Milliken :", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

H. R. Ketcham, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 14531.
    Promulgated January 12, 1928.
    
      Claude Collard, C. P. A., for the petitioner.
    
      T. M. Mather, Esq., for the respondent.
   OPINION.

Milliken :

Under 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.

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