Reply to post by Frank Dudek, on December 09, 2002 at 19:05:17:
Since the tree was donated I don't think it would qualify as a casualty loss. The owner could still deduct the market value of a christmas tree as a donation. You may not find similar sized tree transactions for comparison so you may have to extrapolate based on the largest you can find. I can't provide you with any pricing information since retail prices for christmas trees vary from city to city.