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A serious or fatal accident. A person or thing injured, lost, or destroyed. A disastrous occurrence due to sudden, unexpected, or unusual cause. Accident; misfortune or mishap; that which comes by chance or without design. A loss from such an event or cause, as by fire, shipwreck, lightning, etc.

An inevitable casualty is one that occurs through no fault of anyone. It happens totally without design, as in the case of an accident resulting from an act of God, such as a house struck by lightning or flooded by a storm.

A casualty loss is a tax deduction that can be taken for an accident that is incurred in a trade or business, in a transaction entered into for profit, or for the complete or partial loss or destruction of property owned by the taxpayer. It arises from certain specific events such as a fire, an auto accident, or a flood. Casualty losses are computed subject to special rules and are treated as itemized deductions.

Many people purchase casualty insurance so that they will be protected or covered in the event of specific misfortune or accident. It is a type of insurance that covers losses resulting from injuries to people.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


n. 1) an accident which could not have been foreseen or guarded against, such as a shipwreck caused by storm or fire caused by lightning. 2) the loss, as in life, from such an unavoidable accident. The courts remain inconsistent on the exact definition. (See: casualty loss)

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.
References in periodicals archive ?
During the year, they are unlucky and experience multiple personal casualties: The wife's uninsured wedding ring is stolen, resulting in a $17,500 casualty loss.
Further, around 128 casualties (63 killed and 65 injured) were inflicted upon the security forces which makes 11 per cent of the overall casualties.
Conclusion: The existing resources are sufficient for managing minor and moderate casualties but proper planning and enhancement of resources (equipment and personnel) is essential to cope with any probable major casualty event.
CJMED planners actively participated in the military decision-making process and were aware of the potential for a much higher rate of casualties. We analyzed the medical capacity in RC(S) to determine its adequacy for increased casualties.
Yet while total biker casualties in 2006, as well as KSIs, were lower than in 2005 across the whole of UK, Wales was the only UK nation to see figures rise on the year.
Individuals who use one of the safe-harbor methods should attach a statement to Form 4864, Casualties and Thefts, stating that the loss was determined in accordance with Rev.
Treating seriously injured casualties in extreme cold weather conditions is very difficult.
N Pedestrian casualties were 4 per cent lower than 2001.
According to the Express Tribune, the report says that between January 1 and June 30, 2014, UNAMA documented 4,853 civilian casualties, which was 24 per cent more than what was recorded over the same period in 2013.
The mid-year report from the UN Assistance Mission in Afghanistan (UNAMA) documented 3,812 civilian casualties (1,366 deaths and 2,446 injured) in the first half of 2019.
The latest figures from the UN Assistance Mission in Afghanistan (UNAMA), released in the report, showed a 27 per cent drop in casualties for the first half of 2019 compared to the same period in 2018, which was a record.
Kabul: The conflict in Afghanistan continues to have a devastating impact on civilians, with the latest UN update released today documenting 3,812 civilian casualties (1,366 deaths and 2,446 injured) in the first half of 2019.