# Frost v. Commissioner > United States Board of Tax Appeals · May 14, 1929 · 16 B.T.A. 554 URL: https://www.frixlaw.com/law-library/cases/4489526 ## Case - **Full name:** CHARLES FROST, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 14, 1929 - **Citations:** 16 B.T.A. 554; 1929 BTA LEXIS 2563 - **Precedential status:** Published - **Opinion:** Opinion of the court by Maequette - **Judges:** Maequette - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4489526 ## Opinion text *555 OPINION. Maequette : We are satisfied from the evidence that the petitioner, in the conduct of his business, employed a number of persons in the years 1922 to 1924, inclusive, and that he paid them salaries as claimed by him in his returns. The amounts of the salaries are properly deductible in computing the petitioner’s net income for the taxable years. Judgments of no deficiencies will be entered for 'petitioner. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489526. Public record. Not legal advice.