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occurring in such taxable year.” Sec. 1.165-1(d)(1), Income Tax
Regs; see also sec. 1.165-1(b), Income Tax Regs.
The term “other casualty” is defined as a loss proximately
caused by a sudden, unexpected, or unusual event, excluding the
progressive deterioration of property through a steadily
operating cause or by normal depreciation. Maher v.
Commissioner, 680 F.2d 91, 92 (11th Cir. 1982), affg. 76 T.C. 593
(1981); Coleman v. Commissioner, 76 T.C. 580, 589 (1981). There
must be a causal connection between the alleged casualty and the
loss claimed by the taxpayer. Kemper v. Commissioner, 30 T.C.
546, 549-550 (1958), affd. 269 F.2d 184 (8th Cir. 1959).
Petitioner contends that the alleged $7,283 personal
casualty loss arose during the years 1997 and 1998 while he was a
member of a labor union in which he forfeited certain rights
through provisions in a collective bargaining agreement between
the labor union and his employer, GNNC. In support of his
contention, petitioner relies on our previous opinion in
Wilkerson v. Commissioner, T.C. Summary Opinion 2001-63.7 In
that case, we held that money paid to petitioner for the years
1997 and 1998, by virtue of an agreement between GNCC and the
7 Pursuant to sec. 7463(b), a summary opinion cannot be
relied on as precedent for other cases. Although this statutory
prohibition does not necessarily preclude application of the
doctrines of res judicata and collateral estoppel, neither
doctrine applies in this case because the issue presented in the
instant proceeding is not identical to the issue decided in the
prior proceeding.
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