Joseph B. Campbell - Page 24




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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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