Pulvers v. Commissioner 407 F.2d 838 (9th Cir. 1969) Pulvers owned a home near a mountain. A landslide ruined three of his neighbors' homes, but did no damage to Pulvers' home. Pulvers noted that the resale value of his home decreased because no one was willing to buy a house that was in a landslide zone. When he filed his taxes, he claimed a deduction on the loss of value of his home as a casualty loss. The IRS denied the deduction. Pulvers appealed. The Tax Court affirmed, Pulvers appealed. The Tax Court found that Pulvers had not incurred an actual loss, he only suffered a hypothetical loss or a mere fluctuation in value. The Appellate Court affirmed. The Appellate Court looked to 26 U.S.C. §165(c)(3), which lays out the specific kinds of losses that are deductible, and found that it lists a number of specific losses like fire and theft, and also included a clause for "other casualty." The Court used the canon of in para materia and found that "other casualty" meant things that caused a similar type of physical damage loss (such as earthquakes), and should not be read to include hypothetical losses such as Pulvers was claiming to have incurred. Pulvers argued that the landslide was caused by a storm, and storms are included under §165(c)(3), but the Court disagreed. The Court found that Pulvers' property had not been damaged by the storm, or anything else, so he gets no deduction.