Case Name: H. R. Ketcham, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-01-12
Citations: 9 B.T.A. 1208
Docket Number: Docket No. 14531
Parties: H. R. Ketcham, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 9
Pages: 1208–1208

Head Matter:
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:
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.