Federal casualty loss. A federal casualty loss
is an individual’s casualty or theft loss of
personal-use property that is attributable to a
federally declared disaster. The casualty loss
must occur in a state receiving a federal
disaster declaration. If you suffered a federal
casualty loss, you are eligible to claim a
casualty loss deduction. If you suffered a
casualty or theft loss of personal-use property
that was not attributable to a federally declared
disaster, it is not a federal casualty loss, and
you may not claim a casualty loss deduction
unless the exception applies.
this is from the instructions for form 4864 casualty and theft losses. notice the words I have bolded. It would be impossible to maintain the theft was attributable to the pandemic.
by the way, was a police report filed? were the items covered by insurance? if so was a claim made? if not the estate may want to consult legal counsel to see if the trustee was negligent and therefore can pursue him for recovery.
