Michael Thomas Prasil and Lori Lynn Prasil - Page 13

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          Mrs. Prasil testified that “They [the doctors] thought I had                
          leukemia, too.  And that’s what was causing the Sweet’s                     
          syndrome.”  Further, Mrs. Prasil’s testimony appears to describe            
          manifestations of a stress-induced illness; i.e., rash and fever,           
          where “things that would happen to me [Mrs. Prasil] made me much            
          worse”.  Other than petitioners’ own self-serving testimony, the            
          record is devoid of any evidence that Heartland’s sex                       
          discrimination caused a physical injury to or the physical                  
          sickness of Mrs. Prasil.  We are not required to, and do not,               
          accept petitioners’ self-serving testimony without corroborating            
          evidence.  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, 87 T.C. 74, 77 (1986).                  
          Although we sympathize with Mrs. Prasil’s medical condition, the            
          uncorroborated evidence in the record does not support a                    
          conclusion that her maladies constitute a physical injury or a              
          physical sickness caused by the conduct of Heartland or of Mr.              
          Lakner.                                                                     
               Even assuming arguendo that Mrs. Prasil suffered a personal            
          physical injury or physical sickness, the record does not support           
          the conclusion that Mrs. Prasil received the $7,650 settlement              
          payment on account of such physical injury or physical sickness.            
          Pursuant to the settlement agreement, Mrs. Prasil released “any             






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