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property, the taxpayer generally cannot claim a deduction for a
casualty loss relating to that property. Blanche v.
Commissioner, T.C. Memo. 2001-63; see Wayno v. Commissioner, T.C.
Memo. 1992-53, affd. without published opinion 12 F.3d 1111 (9th
Cir. 1993). In our discussion regarding the mortgage interest
deduction, we held that petitioner had no legal or equitable
ownership interest in the Bronx Boulevard house during 2003 when
the fire loss occurred.
In addition, in order to determine entitlement to a casualty
loss deduction, a taxpayer’s basis in the damaged or destroyed
property must be known. Where a taxpayer fails to prove his
basis, we are unable to determine the amount of loss that is
deductible. Zmuda v. Commissioner, 79 T.C. 714, 727 (1982),
affd. 731 F.2d 1417 (9th Cir. 1984); Millsap v. Commissioner, 46
T.C. 751, 760 (1966), affd. on other issues 387 F.2d 420 (8th
Cir. 1968); see, e.g., sec. 1.165-1(c), Income Tax Regs.
Petitioner has not proven any tax basis in the Bronx Boulevard
house.
Because petitioner did not own the Bronx Boulevard house or
establish a tax basis in the house, we hold that petitioner is
not entitled to a casualty loss deduction for the fire damage to
the house.
Turning to petitioner’s personal property allegedly
destroyed in the Bronx Boulevard house fire, petitioner has not
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