According to the vendor, this hat dates from 1928-1930, when Lou Costello was working as a comic in vaudeville, before meeting and teaming up with Bud Abbott. The size and condition of the hat reflects how Costello used it during his acts, wearing the undersized hat comically high on his head and often pulling the sides down over his ears. The vendor met Costello when working at Ben Blue's Supper Club in Santa Monica, California in 1958. Mentioning to Costello's friend Joey Faye that she would just like to 'hold' his bowler hat, it was immediately placed on her head. When taking it off to hand it back, Costello refused, saying "That's ok, kid, keep it."