Quake Insurance Looks Like a Bad Deal

In “Flirting With Disaster” [Aug. 2], you had an extensive discussion about the cost of earthquake insurance and the associated problems. However, there was no mention of an important consideration: the income tax deductibility of losses due to earthquake damage.

When my wife and I had a sudden high increase in the premium for earthquake insurance on our home, I told our insurance agent to cancel it. Instead, I mentioned, we would rely on Uncle Sam (and the Franchise Tax Board) to recover part of our loss through an income tax deduction.

EDGAR ROSEN

Santa Barbara