Barbara Ann Tudyman - Page 23

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          Graham wrote to Lewis on May 11, 1990, that the second floor was              
          out of level.                                                                 
               Respondent argues that the earthquake did not worsen the                 
          crack in the concrete garage slab.  We disagree.  Cook viewed                 
          the garage shortly after the earthquake.  He concluded that the               
          earthquake worsened the crack in the garage floor and that the                
          garage floor should be replaced.                                              
               There are defects in Halpin's valuation.  He used 1994 labor             
          and materials cost estimates instead of 1989 costs.  He included              
          repairs that may have been required by wear and tear on the                   
          property during the 5 years between the earthquake and his                    
          survey, such as interior and exterior painting.  He estimated                 
          that it would cost $50,000 to retrofit the foundation of                      
          petitioner's home although the Homeowners' Association had paid               
          Hensley $7,381 in November 1990 to retrofit the foundation of her             
          home.  He double-counted a $2,600 estimate to perform certain                 
          electrical work in the foundation.  He incorrectly included in                
          his estimate $8,750 for petitioner to vacate her unit and store               
          her belongings during repairs.  Millsap v. Commissioner, 46 T.C.              
          751 (1966), affd. 387 F.2d 420 (8th Cir. 1968) (additional living             
          expenses, e.g., moving expenses and temporary accommodations                  
          expenses, resulting from a casualty are not deductible as part of             
          a casualty loss).                                                             

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