Verta Hill - Page 6

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               Work shoes     3              130.00    390.00     0                   
               Coats     4                   140.00    560.00     0                   
               Dresses   11                  75.00     825.00     0                   
               Hats      4                   13.00        360.00 0                    
               Jackets   3                   75.00     225.00     0                   
               Scarves   9                   15.00     135.00     0                   
               Shirts    12                  30.00     360.00     0                   
               Shoes     7                   70.00     490.00     0                   
               Pants     13                  75.00     41,125.00 0                    
               Wind breaker    2             75.00     150.00     0                   
               Suits     9                   129.00    1,161.00  0                    
               Sweaters  7                   25.00     175.00     0                   
               Sweatsuit      11             12.00     132.00     0                   
               Nightgown 10                  20.00     200.00     0                   
               Leather coat    2             175.00    350.00     0                   
               Softcover book 25             8.50      212.50      0                  
               Hardcover book  2             25.00     50.00     0                    
               Artwork   1                   75.00     75.00       0                  
                                   Total   $7,065.50             0                    
                    1Date item was acquired prior to the year of the casualty.        
                    2Amount of individual item.                                       
                    3Petitioner did not explain how she calculated this amount.  The  
               appropriate calculation appears to be $52.                             
                    4Petitioner did not explain how she calculated this amount.  The  
               appropriate calculation appears to be $975.                            

               Schedule - Clothing 01-01-01 (Children’s clothing)                     
               Item      No. of    Date      Cost or   FMV before FMV after           
                         items     acquired1    other basis2  casualty casualty       
               Blouses   9                   $30       $135      $0                   
               Boots     2                   75        150       0                    
               Coats     4                   60        240       0                    
               Dresses   10                  35        350       0                    
               Gloves    5                   2              10   0                    
               Hats      3                   10         30       0                    
               Shirts    13                  15        195       0                    
               Shoes     4                   17        68     0                       
               Slacks    10                  25        250       0                    
               Socks     15                  3              45   0                    
               Sport jackets  2              20             40   0                    
               Sweaters  6                   12        72        0                    
               Underwear     20              6         120       0                    
               Bras      15                  10        150       0                    
               Undershirt   25               5         125       0                    
               Slips     10                  5              50      0                 
               Long johns   12               6              72   0                    
               Tights    5                   10          50        0                  
                                             10Total  3$2,152                         
                                                                0                    
                    1Date item was acquired prior to the year of the casualty.        
                    2Amount of individual item.                                       
                    3Petitioner added the total amounts for the women’s clothing and  
               children’s clothing and then subtracted $317.50 for “depreciation”     
               to calculate the amount of $8,900, used on the Form 4684 for           
               clothing.  ($7,065.50 + $2,152 - $317.50 = $8,900)                     





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Last modified: May 25, 2011