Burch v. Commissioner

Board of Tax Appeals

Burch v. Commissioner

4 B.T.A. 604, 1926 BTA LEXIS 2255

CourtUnited States Board of Tax Appeals

DecidedJuly 30, 1926

DocketDocket No. 7164.

StatusPublished

Cited by1 cases

This text of 4 B.T.A. 604 (Burch v. Commissioner) 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

Burch v. Commissioner, 4 B.T.A. 604, 1926 BTA LEXIS 2255 (bta 1926).

Pincite

Opinion

[605]*605OPINION.

Murdock

: 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.

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.

Judgment for the Commissioner.

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