Lorenzo D. Harris - Page 9

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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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