Burch v. Commissioner

Decided July 30, 1926

United States Board of Tax Appeals · decided 1926-07-30

Held, that a loss due to the destruction of a pleasure automobile by collision is not such other casualty as is deductible from gross income under the Revenue Act of 1921, section 214(a)(6), as… Held: that a loss due to the destruction of a pleasure automobile by collision is not such other casualty as is deductible from gross income under the Revenue Act of 1921, section 214(a)(6), as amended.

Cited by 2 later decisions — most recently December 1927

Relies on Hughes v. Commissioner · Oransky v. Commissioner · Graham v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Decided 1926-07-30

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¶1 *605OPINION.

Murdock

¶2: The question in this case has already been settled by the decisions of this Board. Appeal of Clinton Graham, 1 B. T. A. 775; Appeal of Fred J. Hughes, 1 B. T. A. 944; and Appeal of L. Oransky, 1 B. T. A. 1239. In those cases it was held that the rule of ejusdem generis must be applied to sections of the Revenue Acts identical in wording with the section of the Act of 1921 under which the taxpayer claims this deduction.

¶3A loss due to the destruction of a pleasure automobile by collision is not such “ other casualty ” as is deductible from gross income under the Revenue Act of 1921, section 214(a) (6), as amended.

¶4Judgment for the Commissioner.