- 16 - Deductions, to which amount petitioner added $250 for "Theft" and $400 for a bad debt, all of which totaled $5,039 as a casualty loss claim. Petitioner contends that she sustained the casualty during 1989 as a result of an eminent domain action against her Lurch Street home in connection with the expansion of the St. Louis Municipal Airport (airport). Pursuant to such eminent domain procedures, petitioner sold her house to the City of St. Louis, Missouri, during 1989 and secured alternate housing. Petitioner contends that, at some time during 1989, the airport arranged for the moving of petitioner's personal belongings from her old home into her new home; however, some items of her personal property were left behind in the basement of her former home, and, before petitioner had the opportunity to retrieve her personal property, the airport demolished the home, including her personal property. On August 23, 1993, petitioner filed a Complaint in the U.S. District Court for the Eastern District of Missouri (District Court) against the airport requesting, among other relief, reimbursement for her damaged personal property. On October 27, 1995, the District Court dismissed petitioner's Complaint, with prejudice. Petitioner contends that she should be allowed to deduct the full amount of her loss in 1989 as a casualty loss because shePage: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
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