Verta Hill - Page 14

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          removing water from petitioner’s basement.  Attached to the                 
          receipt is a list of items allegedly removed from petitioner’s              
          basement and hauled away.  We do not find this receipt to be                
          credible evidence.  The receipt does not contain Mr. Davis’s                
          address, business, or phone number.  The receipt does not state             
          the date on which Mr. Davis provided his services.  In fact, the            
          receipt is dated August 11, 2001, even though petitioner claims             
          that Mr. Davis provided his services on August 2, 2001.  The                
          inventory list attached to the receipt is also dated August 11,             
          2001, even though petitioner claims Mr. Davis made the inventory            
          list on August 2, 2001.  The receipt and inventory list appear to           
          have been created for the sole purpose of substantiating                    
          petitioner’s claimed losses in anticipation of litigation and               
          neither document has been authenticated by Mr. Davis.                       
               Petitioner had insurance at the time of the casualty.                  
          However, petitioner testified that she did not file a claim with            
          her insurance company because her policy did not cover flood                
          damage.                                                                     
               Petitioner also testified as to her calculation of her                 
          claimed casualty loss deduction.  Petitioner calculated such                
          casualty loss deduction by inventorying the damaged and destroyed           
          carpeting and personal property items as they were “hauled away”.           
          She then found similar items over the Internet and used the                 
          similar items’ purchase prices as the amount of her “cost or                






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