Jennifer L. Mandel and Eric P. Mandel, Relators v. Commissioner of Revenue

OPINION

GILDEA, Chief Justice.

This case comes to us after the tax court upheld the Commissioner of Revenue’s partial disallowance of a casualty-loss deduction. Relators Jennifer and Eric Man-del argue that the tax court erred in holding that the post-casualty-loss appraisal they relied on to support their casualty-loss deduction was not “competent” within the meaning of the applicable treasury regulation. Additionally, the Mandels argue that the tax court improperly granted summary judgment to the Commissioner. Because we conclude that the tax court did not err in determining that the Mandels’…