Willie Albert - Page 8




                                        - 7 -                                         
          sent to his house because he “did not know the implication” of              
          the forms.  Petitioner also testified that he did not know that             
          the forms he signed were official Government forms because he did           
          not read or scrutinize them.  The Court simply does not accept              
          petitioner’s self-serving testimony.  See Geiger v. Commissioner,           
          440 F.2d 688, 689 (9th Cir. 1971), affg. per curiam T.C. Memo.              
          1969-159; Urban Redev. Corp. v. Commissioner, 294 F.2d 328, 332             
          (4th Cir. 1961), affg. 34 T.C. 845 (1960).                                  
               Petitioner submitted into evidence copies of his bank                  
          statements in an attempt to show that his Social Security                   
          benefits were not reduced because the Social Security                       
          Administration had accepted Mr. Umali’s statements that the                 
          winnings did not belong to petitioner.  But petitioner did not              
          submit any documentation from the Social Security Administration            
          to corroborate his claim.  Moreover, petitioner’s Social Security           
          benefits fluctuated by as much as $100 from month to month.                 
          Therefore, the Court cannot determine whether his Social Security           
          benefits were reduced on account of his receipt of the gambling             
          income.                                                                     
               Additionally, petitioner submitted into evidence copies of             
          his bank statements in an attempt to show that he did not receive           
          the gambling income because there were no extreme influxes or               
          withdrawals of income for the year.  But the bank statements do             
          not shed any light on this issue.  The Court cannot make a                  







Page:  Previous  1  2  3  4  5  6  7  8  9  Next 

Last modified: November 10, 2007