Thus, computing the amount of the "loss" hinges upon determination of "fair market values," and, unfortunately, there is no exact mathematical formula by which this can be ascertained. Clearly, any "loss" claims should be supported by positive evidence. Such evidence might include photographs, and certainly reports from experts in the particular fields involved in the loss.
Shade trees certainly add to the value of a property. If one is destroyed by a storm, measuring the extent of loss to the property is a matter requiring technical knowledge and good judgment. The value of a tree is affected by species, age, condition, location and other factors, and to arrive at an estimate which will survive close scrutiny by tax officials all pertinent factors must be considered. Data intended for use in support of a loss claim should be gathered, of course, as soon as possible after the casualty.
Further tree damage can be expected from ice storms in the months ahead. If any of your trees have been, or are, lost from such "natural physical forces" it will pay you to remember that their value--at least, for tax purposes--can be measured in dollars-and-cents.
Preferred Nursery Stock for the Rocky Mountain and Plains Regions ONE MILE NORTH OF LOVELAND HIGHWAY 287 P. O. Box 536 Loveland, Colorado _Drop Card for Our Current Catalog_
[Illustration: _Photos Courtesy Dennison Mfg. Co._]
1. Shop early enough so that you'll be able to choose a variety of both traditional and brightly colored foil and printed foil wraps. Don't neglect to select some of the convenient cutter box papers and the king size fold holiday papers that make wrapping a large gift so simple.
2. Give each package a character of its own by selecting a paper to suit its size or to complement the personality of the recipient.
3. Select ribbon or additional package decorations to complement your package. Small boxes require a more subtle patterned paper than a larger size package.
4. To make the job a little more organized keep all wrapping supplies including scissors and cellophane tape together in a large box. After these preliminary preparations select a large enough work area, assemble your materials and start wrapping.