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Essie Whitehead $600 per month,45 and Essie Whitehead used those
payments, along with her own funds, to make the monthly mortgage
loan payment (which included payment of mortgage interest and
property taxes) on the Kirkland property. (Hereinafter, all
references to the monthly mortgage loan payment on the Kirkland
property includes payment of mortgage interest and property
taxes.)
To support their position, petitioners rely on Mr. White-
head’s self-serving testimony and the testimony of his mother,
Essie Whitehead. We are not required to, and we shall not, rely
on Mr. Whitehead’s testimony. As for the testimony of Essie
Whitehead, at trial she indicated that at least during the years
at issue Mr. Whitehead and she had a general arrangement between
them (purported general arrangement) pursuant to which Mr.
Whitehead was to, and did in fact, contribute $600 per month
toward the monthly mortgage loan payment on the Kirkland prop-
erty. The parties stipulated, and we have found, that Mr.
Whitehead did not in fact pay Essie Whitehead $600 every month
45The parties stipulated that Mr. Whitehead paid Essie
Whitehead a total of $6,600 for 1996 and $6,622 for 1997. On the
record before us, we find that petitioners have failed to show
that Mr. Whitehead paid Essie Whitehead any amount greater than
those stipulated amounts. On that record, we reject petitioners’
claim that Mr. Whitehead paid Essie Whitehead $600 per month, or
a total of $7,200, during each year at issue.
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