- 13 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011