Rohrs v. Comr., T.C. Sum. Op. 2009-190

(petitioner may claim casualty loss deduction for damage to vehicle incurred in traffic accident while driving under the influence of alcohol (loss claim filed with insurance company denied because blood alcohol level at time of accident over legal limit) negligence not bar to casualty loss deduction; no determination made as to whether accident caused by alcohol or weather conditions; penalties not imposed). 

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