Charles R. Godwin et al. - Page 40

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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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