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(Form 4684), of their 1993 return. In calculating that deduc-
tion, petitioners (1) totaled claimed casualty losses of (a)
$15,560 attributable to "Quake damage to single family home" and
(b) $2,420 attributable to "Broken water pipes", "water damage to
living room", and "Broken plates glass wall crystal TV's, VCR,
radio", (2) reduced that total by $100, as required by section
165(h)(1), and (3) reduced that figure by 10 percent of the
adjusted gross income that they reported in their 1993 return, as
required by section 165(h)(2). Petitioners reported their
claimed $11,371 casualty loss deduction in Schedule A, Itemized
Deductions (Schedule A), of their 1993 return.
Petitioners claimed a casualty loss deduction of $11,509 in
Form 4684 and Schedule A of their 1993 amended return. Petition-
ers calculated that deduction in the same manner in which they
calculated the casualty loss deduction that they claimed in their
1993 original return. However, the amount of the casualty loss
deduction attributable to the Northridge earthquake that peti-
tioners claimed in their 1993 amended return was greater than the
amount of the deduction attributable to that earthquake that they
claimed in their original return for 1993 because the adjusted
gross income that they reported in their 1993 amended return was
less than the amount of gross income reported in their original
return for that year.
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