Ketcham v. Commissioner

Board of Tax Appeals

Ketcham v. Commissioner

9 B.T.A. 1208, 1928 BTA LEXIS 4281

CourtUnited States Board of Tax Appeals

DecidedJanuary 12, 1928

DocketDocket No. 14531.

StatusPublished

Cited by1 cases

This text of 9 B.T.A. 1208 (Ketcham v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ketcham v. Commissioner, 9 B.T.A. 1208, 1928 BTA LEXIS 4281 (bta 1928).

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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.

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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.

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Bluebook (online)

9 B.T.A. 1208, 1928 BTA LEXIS 4281, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ketcham-v-commissioner-bta-1928.

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