- 12 - such basis, any allowance would amount to unguided largesse. Williams v. United States, 245 F.2d 559, 560-561 (5th Cir. 1957). Although we believe that petitioner sustained a casualty loss from flooding, she still has to substantiate the amount of the losses due to the casualty. Petitioner testified that the flood which occurred in the Chicago area in August of 2001 resulted in her basement’s taking on water, with the depth of this water being approximately 3 feet in one area of the basement and approximately 13 inches in another area of the basement. However, respondent claims that Joseph Ferrick, respondent’s counsel, visited petitioner’s home on the morning of November 27, 2004, and noted water damage no higher than 4 inches above the floor. At trial, petitioner also testified: (1) She had the water pumped out of her basement by Mr. Davis; (2) that the walls, carpeting, and several personal property items which were kept in the basement were damaged or destroyed; (3) she and Mr. Davis made a list of the damaged property as the items were removed from the basement; and (4) that the amount of clothing damaged was excessive because she was “decorating” the first floor of the house and had moved most of her and her grandchild’s clothing into the basement. Petitioner introduced into evidence an alleged receipt from Mr. Davis, indicating a payment of $275 for his services inPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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