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District of Utah.
Petitioner testified that Ms. Probst stole jewelry,
automobiles, and other property from petitioner. A letter and a
memorandum dated February 18, 1999, from Dennis Paxinos, a
Yellowstone County attorney, stated that Mr. Paxinos had reviewed
the two volumes of materials petitioner had sent to him and that
he (Mr. Paxinos) could not in good faith file a criminal
complaint for theft against Ms. Probst. Mr. Paxinos stated that
petitioner’s allegations that Ms. Probst and others had stolen
property from petitioner were previously reviewed in 1996, and
based on his review of the current file Mr. Paxinos concluded
that Ms. Probst had the authority to take the allegedly stolen
property and had a claim of right, title, or ownership on the
allegedly stolen property.
The Court is not required to accept petitioner’s
unsubstantiated testimony. Wood v. Commissioner, 338 F.2d 602,
605 (9th Cir. 1964), affg. 41 T.C. 593 (1964). As previously
stated, we found petitioner’s testimony to be vague, conclusory,
and/or questionable. Under the circumstances presented here, we
are not required to, and generally do not, rely on petitioner’s
testimony to sustain his burden of proof. Lerch v. Commissioner,
877 F.2d 624, 631-632 (7th Cir. 1989), affg. T.C. Memo. 1987-295;
Geiger v. Commissioner, 440 F.2d 688, 689-690 (9th Cir. 1971),
affg. per curiam T.C. Memo. 1969-159; Tokarski v. Commissioner,
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