- 11 -
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
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: November 10, 2007