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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 any
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