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Commissioner, 46 T.C. 515, 518 (1966); Baker v. Commissioner,
T.C. Memo. 1997-3. If the total amount of support is not shown
and cannot be reasonably inferred from the competent evidence
available, it is impossible to conclude that petitioner furnished
more than one-half. See Blanco v. Commissioner, supra; Perez v.
Commissioner, T.C. Memo. 1998-442.
We do not have any information as to the total amount of
support provided to any of the claimed dependents from all
sources. The only evidence presented by petitioner in support of
his claim is his unsubstantiated testimony that he provided all
support for the claimed dependents. Petitioner failed to produce
any supporting evidence. Petitioner also did not present any
witnesses to corroborate his testimony. We are not required to
accept petitioner's self-serving testimony as truth. See
Tokarski v. Commissioner, 87 T.C. 74, 77 (1986); Lee v.
Commissioner, T.C. Memo. 1991-337.
The record does not provide any information with regard to
support contributed by Isatu or Mohamed's parents. Isatu was
more than 23 years of age, during the years in issue, and she
received wages in both 1995 and 1996. Mohamed also received
wages in 1996. Even if we were to find that petitioner did
provide more than one-half of Isatu's support in 1996, he would
not be entitled to a dependency exemption deduction for her as
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