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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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