re: can we discuss dos/don'ts for tax filings for flood victims?

The area I lived in back in 1994 experienced a big flood. I had just bought my first house a couple of years earlier and wasn't sure how to handle my taxes so I contacted the IRS. They told me to compare the difference between the value of my property the day before and they day after the flood and to take the difference as a loss. They recommended hiring an appraiser, but said it wasn't required. I felt uncomfortable trying to do the estimate myself, so spent a small amount on an appraiser to lessen the likelihood of being questioned on the estimated loss. I had about a half a foot of water in my home during the flood. The appraiser estimated that my $63K starter home was worth about $30K less in the unrepaired state after the water receded. I also estimated how much less everything I owned was worth. For example, my refrigerator still worked, but how much less would I be able to sell a refridgerator, washer, drier, etc for that had been in a flood even if there appeared to be no damage? I didn't consider actual repair costs compared to the loss. I was pretty nervous about this approach, but reviewed it with the IRS. I didn't have flood insurance, but did deduct my FEMA money. Needless to say, I didn't pay any income taxes that year.