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estimate may be made. Vanicek v. Commissioner, 85 T.C. 731, 743
(1985).
Petitioner compiled a list of items that were destroyed by
hurricane Andrew. The list contains petitioner's own estimates
of their values. At trial, petitioner testified that several of
the items on the list were owned by his landlord. In addition,
he admitted that much of his property was several years old when
it was destroyed. Finally, he did not include on the list the
automobiles claimed on his amended return as a loss. After
reviewing petitioner's list and considering his testimony, we
estimate petitioner's loss from hurricane Andrew to be $7,062.
After taking into account the section 165(h) limitations,
petitioner's allowable casualty loss deduction is $1,840. Since
petitioner has not claimed any other itemized deductions, we hold
that he is only entitled to the standard deduction for an
individual filing as married filing separate, which is greater
than his allowable casualty loss deduction.
To reflect the foregoing,
Decision will be entered
for respondent.
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