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destroyed the documents. As evidence of his income, petitioner
did present a projection or “prospective plan” he had prepared
for the FmHA covering the period from January 1 through December
31, 1990, which was signed on March 5, 1990. The projection
estimated, among other things, production and sales of
petitioner’s crops, cash farm operating expenses, debt repayment,
and a summary of the year’s business. Petitioner, however,
introduced no credible evidence to prove his gross receipts from
farming in 1987, 1988, and 1989.
Petitioner’s income during 1987, 1988, and 1989 was not
derived solely from farming. Petitioner served on the tribal
council from October 1983 until March 1990. By his own
admission, petitioner held “about 17 different jobs” at various
times, besides the positions he held at the tribal council,
including Tobacco Commissioner, game warden, environmental
specialist, and various volunteer positions on behalf of the
tribal council. Petitioner testified that from about September
1988 until June 1990, he earned $150 per week as Tobacco
Commissioner. Petitioner did not testify about or produce any
evidence of his income from any other jobs he held for any of the
years at issue.
We are not required to accept petitioner’s self-serving
testimony as evidence of his income, particularly in the absence
of corroborating evidence. See Tokarski v. Commissioner, 87 T.C.
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