Case: Appeal of L. ORANSKY
Abbreviation: Appeal of Oransky
Decision Date: 1925-05-26
Docket Number: Docket No. 2061
Citation: 1 B.T.A. 1239
Volume: 1
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of L. ORANSKY.
Judges: Before Marquette and Morris.
Pages: 1239–1240

Head Matter:
Appeal of L. ORANSKY.
Docket No. 2061.
Submitted May 6, 1925;
decided May 26, 1925.
Walter 0. Barton, Esq., for the taxpayer
Robert A. Littleton, Esq., for the Commissioner.
Before Marquette and Morris.

Opinion:
OPINION.
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.