Loretta Manukainiu - Page 5

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            did not call her parents or her brother to support her                                      
                  We also note that the amount petitioner claimed to have paid                          
            as mortgage payments does not support her position that she                                 
            furnished over half of the total support.  Petitioner stated that                           
            she gave her husband $6,600 in 1993 for the mortgage payments.                              
            However, petitioner testified that her husband made mortgage                                
            payments totaling $16,800 in 1993.  Therefore, petitioner's                                 
            husband paid $10,200 ($16,800 less $6,600) in mortgage payments,                            
            which is more than half of the total mortgage payments for 1993.                            
                  Based on this record, we are not satisfied that petitioner                            
            furnished over half of the total support for her claimed                                    
            dependents.  We have stated on many occasions that we are not                               
            required to accept self-serving uncorroborated testimony.                                   
            Tokarski v. Commissioner, 87 T.C. 74, 77 (1986).  We found                                  
            petitioner not to be a credible witness.  Absent any                                        
            corroborating evidence, we have no choice but to sustain                                    
            respondent's disallowance of the exemptions claimed.                                        
                  We next consider whether petitioner is entitled to claim                              
            head of household filing status for 1993.  Respondent determined                            
            that petitioner's proper filing status for 1993 is married filing                           
                  Section 2(b), in relevant part, defines head of household as                          
            an unmarried taxpayer who either: (1) Maintains as her home a                               
            household which constitutes for more than one-half of such                                  

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