¶2In the Appeal of Fred J. Hughes, 1 B. T. A. 944, we held that the rule of ejusdem generis is applicable in the construction of the words “other casualty ” as used in section 214 (a) (6) of the Bevenue Act of 1918. As the taxpayer is claiming a deduction in this appeal under an identical provision of the Bevenue Act of 1921, and the casualty was not of a character similar to a fire, storm, or a shipwreck, that decision is controlling in this appeal.
1 B.T.A. 1239
Oransky v. Commissioner
United States Board of Tax Appeals
Decided May 26, 1925
United States Board of Tax Appeals · decided 1925-05-26
Held, that an expenditure in 1921 under the facts in this appeal is not deductible as a loss from other casualty under section 214 (a)(6) of the Revenue Act of 1921. Held: that an expenditure in 1921 under the facts in this appeal is not deductible as a loss from other casualty under section 214 (a)(6) of the Revenue Act of 1921.
Relies on Hughes v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1925-05-26
How this case has been cited
Cited by 5 later decisions (1 by the Supreme Court) — most recently April 1952
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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