Sykes v. Comr., No. 10-72394, 2012 U.S. App. LEXIS 15363 (9th Cir. Jul. 25, 2012), aff'g., T.C. Memo. 2010-84

(taxpayers, married couple, not entitled to casualty loss deduction for water damage to home; taxpayers did not prove amount of damage claimed; penalties applicable because failure taxpayer's negligently failed to maintain records or substantiate claims).