This section contains the nature of the case and procedural background.

Pulvers (P) lived in the hills and a nearby landslide ruined nearby homes. Because of P's location in the danger zone, the value of their home was impacted by the fear of other landslides. P took a casualty loss on their tax return. The IRS denied the deduction because no physical injury had yet occurred.

The legal issues presented in this case will be displayed here.

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Legal analysis from Dean's Law Dictionary will be displayed here.