# Oransky v. Commissioner

> United States Board of Tax Appeals · May 26, 1925 · 1 B.T.A. 1239

URL: https://www.frixlaw.com/law-library/cases/4487193

## Case

- **Full name:** Appeal of L. ORANSKY.
- **Court:** United States Board of Tax Appeals
- **Decided:** May 26, 1925
- **Citations:** 1 B.T.A. 1239; 1925 BTA LEXIS 2596
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Morris
- **Judges:** Marquette, Morris
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487193

## Opinion text

*1240 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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487193. Public record. Not legal advice.