The Tax Appeals Tribunal has upheld the disallowance of a married couple’s casualty loss deduction claimed on their 2005 New York State return, relating to a house fire that took place in 1997, because the record contained conflicting evidence regarding the loss amount and because the taxpayers did not show that a casualty loss carryover was permissible. Matter of Richard A. and Christine L. Sperl, DTA No. 824369 (N.Y.S. Tax App. Trib., May 8, 2014).  The Tribunal also rejected the taxpayers’ claim that all documents requested by the Department had already been furnished at an earlier conciliation conference. According to the Tribunal, “issues regarding whether certain documents were requested or provided at a Conciliation Conference, or whether the conferee improperly changed his or her rationale in denying a request are immaterial in Division of Tax Appeals proceedings.”