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petitioners' garage. Respondent, however, argues that the
cabinets installed by Mr. Lawton did not replace any cabinets
damaged by the flood.
Mrs. Daniel testified that the flood caused damage to wall
cabinets in their garage. The record reveals that Mr. Lawton was
hired to install new storage cabinets in petitioners' garage.
Mr. Lawton stated in an affidavit that he did not remove any
cabinets from the garage, and did not see any signs of water
damage. There is, however, no evidence in the record that Mr.
Lawton was responsible for removing the damaged cabinets or
cleaning up the water damage. Based on Mrs. Daniel's credible
testimony, we find that the storage cabinets installed in
petitioners' garage replaced cabinets damaged by the flood. We
therefore find that the amount paid by petitioners to Mr. Lawton
to install the storage cabinets in the garage is includable in
the determination of the amount of the casualty loss.
Mr. Daniel testified that the trees claimed on the return as
a loss consisted of one "special type palm tree" and a number of
fruit trees. Petitioners' adjacent neighbor, Gregory Lamar
Kennedy, testified that a tree that was about 30 feet in height
was damaged by the flood and was cut down "roughly a couple of
months after the flood." Based on Mr. Daniel's credible
testimony and Mr. Kennedy's corroborating testimony, we find that
the flood caused petitioners to sustain a loss because of the
destruction of several trees on their property.
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