Douglas A. Gibson - Page 11

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          problems.  Petitioner testified that he visited a doctor for both           
          stomach aches and breathing problems.                                       
               Petitioner failed to show how the county or any of the                 
          individuals involved in the class action lawsuit caused his                 
          alleged personal physical injury or physical sickness.                      
          Additionally, petitioner failed to produce any documentary                  
          evidence from his alleged doctor visits.  If a party fails to               
          introduce evidence within that party’s possession, we may presume           
          in some circumstances that, if produced, the evidence would be              
          unfavorable to that party.  Wichita Terminal Elevator Co. v.                
          Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162 F.2d 513 (10th            
          Cir. 1947).  This is true where the party that does not produce             
          the evidence has the burden of proof or the other party has                 
          established a prima facie case.  Id.  Furthermore, we have                  
          previously held that stomach problems and headaches such as those           
          suffered by petitioner are symptoms of emotional distress.  See             
          Hawkins v. Commissioner, T.C. Memo. 2005-149 (explaining that               
          emotional distress includes symptoms such as headaches and                  
          stomach disorders).  Petitioner produced no receipts,                       
          prescriptions, or other evidence to corroborate his testimony of            
          his alleged breathing problems.  We are not required to, and do             
          not, accept petitioner’s self-serving testimony regarding his               
          alleged personal physical injuries or physical sickness without             
          corroborating evidence.  See Geiger v. Commissioner, 440 F.2d               

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