- 5 - 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 recordPage: Previous 1 2 3 4 5 6 7 8 Next
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