- 5 -
did not call her parents or her brother to support her
contentions.
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
separate.
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
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011