Court Opinion

ID: 4487193
Source: CourtListenerOpinion
Date Created: 2020-01-17 22:00:37.551368+00
Date Added: 2024-06-11T14:54:08.182074
License: Public Domain

*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.