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like I say, I lost my records. I was just guessing.” Petitioner
then acknowledged that the number “did not sound right” and was
excessive. Petitioner offered into evidence a few invoices from
Pillow Express substantiating that deliveries were made on
certain dates. Petitioner testified he contemporaneously
recorded the miles traveled making deliveries on those days. In
addition, petitioner introduced copies of canceled checks
purportedly showing the amounts spent on several occasions
renting a car to make out-of-State deliveries. Petitioner claims
the invoices and canceled checks substantiated the expenses
petitioner listed on a worksheet he prepared for trial. The
Court disregards this evidence in its entirety.
The Court is not bound to accept petitioner’s uncorroborated
or self-serving testimony. Tokarski v. Commissioner, 87 T.C. 74,
77 (1986). One of the invoices petitioner introduced into
evidence shows that petitioner made 21 stops on a certain day.
Petitioner wrote on the invoice that he traveled 250 miles in
making the deliveries. However, the addresses listed on the
invoice are all within one block of each other in Indianapolis.
In fact, several of the businesses petitioner made deliveries to
on that day were located in the same building. With regard to
the canceled checks, many of the copies admitted into evidence
appear to have been altered to increase the amount paid to rental
agencies. In light of petitioner’s admission that he “guessed”
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