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remember what address was shown on her 1981 return. Petitioner,
therefore, tried to establish that she moved from 1865 N.W.
106th, Portland, Oregon, prior to filing her return for 1981, and
she contends that we should conclude that a new address was shown
on that return.
Petitioner's only evidence that the address shown on her
1981 income tax return was not her parents' address is her own
testimony. It is well established that we are not required to
accept self-serving testimony in the absence of corroborating
evidence. Geiger v. Commissioner, 440 F.2d 688, 689-690 (9th
Cir. 1971), affg. per curiam T.C. Memo. 1969-159; Niedringhaus v.
Commissioner, 99 T.C. 202, 219 (1992). Further, we find that
petitioner's credibility is undermined by numerous
inconsistencies in her testimony and by evidence submitted by
respondent.
Petitioner testified that she graduated from high school on
June 10, 1979, and that she moved out of her parents' house less
than 2 days later. Petitioner testified that her move was
motivated by extreme discord with her parents, that she had no
contact with them until sometime in 1986, and that she would not
have used their address as her own. However, petitioner
stipulated that she resided at her parents' address at the time
she filed her 1979 Federal income tax return which the record
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