Case Name: CHARLES N. BURCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-07-30
Citations: 4 B.T.A. 604
Docket Number: Docket No. 7164
Parties: CHARLES N. BURCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before ARtjndell and Lansdon.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 604–605

Head Matter:
CHARLES N. BURCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 7164.
Decided July 30, 1926.
Clinton H. McKay, Esq., for the petitioner.
J. K. Moyer, Esq., for the respondent.
Before ARtjndell and Lansdon.

Opinion:
OPINION.
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.