- 40 - cause unrelated to a casualty, such as a structural flaw in the Atmore residence. We agree with respondent. First, unlike the record in Abrams, the record here does not establish the crack or cracks in the tile floors of the Atmore residence occurred in proximate time to either of the 1997 earthquakes. Even though the May earthquake occurred less than 3 weeks after commencement of construction of the Atmore residence, the foundation had been completed and was covered with sawdust and construction materials so that any crack or damage to the foundation would not have been noticeable immediately after the May earthquake. There was no evidence the crack or cracks occurred in proximate time to the October earthquake because petitioners did not notice the crack or cracks until after they moved into the house in early 1998. Second, unlike the taxpayers in Abrams, petitioners introduced no expert testimony or independent evidence to prove the earthquakes caused the crack or cracks. Third, the two 1997 earthquakes were not nearly as powerful on the Richter scale and did not occur in substantial numbers as did the earthquakes in Abrams. Fourth, the crack or cracks in the Atmore residence are nowhere near as extensive as those described in Abrams. Although photographs introduced by petitioners establish the damage to the exterior brick as a result of Hurricane Georges, petitioner was not sure whether the insurance company paid anyPage: Previous 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 Next
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