Appeal of Oransky

Board of Tax Appeals

Appeal of Oransky

1 B.T.A. 1239

CourtUnited States Board of Tax Appeals

DecidedMay 26, 1925

DocketDocket No. 2061

StatusPublished

Cited by1 cases

This text of 1 B.T.A. 1239 (Appeal of Oransky) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Appeal of Oransky, 1 B.T.A. 1239 (bta 1925).

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Opinion

[1240]*1240OPINION.

Morris:

In 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.

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[1240]*1240OPINION.

Morris:

In 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.

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1 B.T.A. 1239, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-oransky-bta-1925.

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