William Allen Simpson - Page 4




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          documents establishing that the disputed expenses are related to            
          his business, nor did he call any witnesses to corroborate his              
          testimony.  Because the record is devoid of evidence disproving             
          any of respondent's determinations, we sustain those                        
          determinations in full.  See Finesod v. Commissioner, T.C. Memo.            
          1994-66.                                                                    
               To reflect respondent's concessions,                                   
                                                       Decision will be               
                                                  entered under Rule 155.             
































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