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activities an average of 25 hours per week, while Mrs. Ogden
alleged she worked between 10-15 hours per week. It is difficult
to believe Mr. Ogden worked 25 hours per week while he traveled
to and maintained a full-time job with significant and expanding
responsibilities. We are not required to accept the self-serving
testimony of either petitioner as gospel. Tokarski v.
Commissioner, 87 T.C. 74, 77 (1986).
Mrs. Ogden claimed she spent 2 hours one day a week waiting
for telephone orders on what she characterized as a weekly call-
in sheet. The weekly call-in sheet for her five personal
downliners is revealing in that it listed only 50 miscellaneous
household products. Most of the items on the list were for one
item. A sample of these items are: One crisp rice, 13 ounces;
one marinara pasta sauce, 25 ounces; one meatless ravioli, 9
ounces; one trash bags, 13 gallons; and one bar soap, 3.25
ounces. According to Mrs. Ogden's testimony, several days after
she prepared the call-in sheet, she drove to her upline
distributor to pick up those products at 11:00 p.m. and did not
get home until 2 or 3 a.m. Mrs. Ogden claimed that it could
"take anywhere from an hour to an hour-and-a-half just to check-
off all the products and make sure everything is there and put it
in -pack it in your car- and then drive home, another 45
minutes." The following day, downliners came to her house from
6:30 a.m. to 8:30 a.m. to pick up their products. Her testimony
lacks credibility.
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