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he lived apart from Ms. Harris in his parents’ home. Petitioner
further testified that KH resided with him in his parents’ home
along with his mother, father, and sister. Petitioner testified
that Ms. Harris resided in their marital home which was
approximately 6 miles from his parents’ home.
The record of this case contains a signed letter written by
petitioner’s mother, Barbara Harris. This letter states that
petitioner paid her $150 per month for boarding expenses and that
“who all was living in the home at the time [was] Henry W. Harris
[petitioner’s father], Barbara M. Harris [petitioner’s mother],
and Bethany Harris [petitioner’s sister]”. The letter does not
identify KH as a resident of petitioner’s parents’ household.
Petitioner testified that he did not change his or KH’s
residency information on any formal documents when they moved in
with his parents in June of 2002 because he did not want to lose
insurance coverage for his wife or KH from his employer’s
insurance plan.
Petitioner relies on his self-serving testimony to establish
that he was the custodial parent of KH for the taxable year 2002.
However, it is well established that we are not required to
accept self-serving testimony in the absence of corroborating
evidence. Niedringhaus v. Commissioner, 99 T.C. 202, 212 (1992);
Tokarski v. Commissioner, 87 T.C. 74, 77 (1986). Petitioner
failed to produce any corroborating evidence to support his
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