- 12 -
Petitioner also testified that he contributed money to his
church, but did not provide any details to support these
contributions. We are not required to accept petitioner’s self-
serving testimony. Patterson v. Commissioner, T.C. Memo. 1996-
146. Accordingly, respondent is sustained on this issue to the
extent not conceded by him.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing and respondent’s concessions,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: May 25, 2011