# Ketcham v. Commissioner > United States Board of Tax Appeals · January 12, 1928 · 9 B.T.A. 1208 URL: https://www.frixlaw.com/law-library/cases/4500595 ## Case - **Full name:** H. R. KETCHAM, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 12, 1928 - **Citations:** 9 B.T.A. 1208; 1928 BTA LEXIS 4281 - **Precedential status:** Published - **Opinion:** Opinion of the court by Milliken - **Judges:** Milliken - **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/4500595 ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500595. Public record. Not legal advice.