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rely on petitioner’s self-serving assertion that there “is no
other way that those cracks could have occurred other than
through those two earthquakes”. Petitioner was not trained or
qualified to determine whether an earthquake was capable of
causing the crack or cracks. Even if the crack or cracks were
caused by the 1997 earthquakes, there is no evidence in the
record, besides petitioner’s self-serving assertion, to support
petitioners’ contention the 1997 earthquakes damaged the
foundation of the Atmore residence or that the crack or cracks on
the ground floor were caused by damage to the foundation.
In Abrams v. Commissioner, T.C. Memo. 1981-231, we found a
casualty loss as a result of cracks in the taxpayer’s medical
office building connected with earthquakes and “seismic
activity”. Although we did not conclude the cracks were
necessarily caused directly by an “earthquake”, we estimated a
casualty loss under Cohan v. Commissioner, 39 F.2d 540, 543-544
(2d Cir. 1930), because the abrupt manifestation of the cracks,
when added to the considerable seismic activity in the area
around the time they appeared, indicated they resulted from a
sudden, unexpected natural force.
Respondent argues the case at hand is distinguishable from
Abrams because the evidence does not establish that the crack or
cracks in the floors of the Atmore residence necessarily resulted
from a sudden, unexpected natural force rather than some other
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