what is not considered a casualty event, regardless of whether a casualty loss or gain will be allowed?

Generally, you may deduct casualty and theft losses relating to your home, household items, and vehicles on your federal income tax return if the loss is caused by a federally declared disaster declared by the President. You may not deduct casualty and theft losses covered by insurance, unless you file a timely claim for reimbursement and you reduce the loss by the amount of any reimbursement or expected reimbursement.

Explanation:

the state b driver brought an action in state b state court against the state a college student, who has limited financial resources.

explanation: