If a tree falls on your client's roof but he doesn't hear it because he's listening to the Beach Boys with his Airpods, is there any sound?  

Possession of the 1/3 tree falls (excuse the expression) to the property owner where it is now found.  We know the casualty loss is not deductible, but that firewood has some value.  If someone pays him $500 to haul it away, what are the tax consequences?