Derrick Elkins - Page 13

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          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.                          



























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