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such total support. The amount of total support may be
reasonably inferred from competent evidence. See Stafford v.
Commissioner, 46 T.C. 515, 518 (1966). However, where the amount
of total support of an individual during the taxable year is not
shown, and cannot be reasonably inferred from competent evidence,
then it is not possible to conclude that the taxpayer has
contributed more than one-half. See Blanco v. Commissioner, 56
T.C. 512, 515 (1971); Fitzner v. Commissioner, 31 T.C. 1252, 1255
(1959).
The record based solely on petitioner’s claimed
contributions is incomplete. Petitioner did not present evidence
to reconstruct the dollar amount of the total support for the
individuals claimed for the years at issue. Total support
includes, inter alia, the cost of food, clothing, education,
household utilities, or home repair expenses necessary to
maintain the household in 1995 and 1996. See Smith v.
Commissioner, T.C. Memo. 1997-544; sec. 1.152-1(a)(2)(i), Income
Tax Regs. Although petitioner claims that his records were
destroyed in “a disaster in ‘98” he has not provided any details
of such disaster or what records were destroyed which could
substantiate his expenses. We find petitioner’s testimony vague,
incomplete, and self-serving. It is well settled that we are not
required to accept a taxpayer’s self-serving testimony in the
absence of corroborating evidence. See Niedringhaus v.
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