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Schedule - Appliances
Item No. of Date Cost or FMV before FMV after
items acquired1 other basis2 casualty casualty
Carpet 1 $2,500 $2,500 $0
Sofa 1 1,250 1,250 0
Television 1 575 575 0
Deep freezer 1 475 475 0
Refrigerator 1 550 550 0
Desk 2 253 506 0
Total 3$5,856 0
1Date item was acquired prior to the year of the casualty.
2Amount of individual item.
3Petitioner decreased this amount by $900 for “depreciation” which
resulted in a final claimed casualty loss for electronics of
$4,956. However, petitioner only claimed a casualty loss of
$4,950 for appliances.
Schedule - Tools
Item No. of Date Cost or FMV before FMV after
items acquired1 other basis2 casualty casualty
Dryer3 1 $460 $460 $0
Washing mach. 1 400 400 0
Snow blower 1 500 500 0
Lawn mower 1 189 189 0
Total 4$1,549 0
1Date item was acquired prior to the year of the casualty.
2Amount of individual item.
3In the above schedule and on Form 4684 petitioner claims the
dryer was a total loss. However, at trial, petitioner admitted
that she repaired the dryer and did not throw it away.
4Petitioner did not decrease this amount for “depreciation”.
Schedule - Electronics
Item No. of Date Cost or FMV before FMV after
items acquired1 other basis2 casualty casualty
Computer 1 2 years $2,785 $2,785 $0
Printer 1 1 year 1,400 1,400 0
Games boys 3 0 years 35 105 0
Sega Genesis 1 0 years 150 150 0
Playstation 2 1 0 years 230 230 0
Games 20 0 years 50 1,000 0
Supplies3 2 years 3,400 3,400 0
Computer 5 0 years 35 175 0
books
Total 4$9,245 0
1Date item was acquired prior to the year of the casualty.
2Amount of individual item.
3Supplies include: software, files, disks, copier paper, etc.
4Petitioner decreased this amount by $1,700 for “depreciation”
which resulted in a final claimed casualty loss for electronics of
$7,500.
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Last modified: May 25, 2011