Michael A. McCann - Page 9




                                        - 9 -                                         
               When petitioner testified, he merely referred to the items             
          that were disallowed in the Stipulation of Settled Issues and               
          argued about the disallowance.  He could not identify the                   
          purposes for specific items.  For example, he was asked about a             
          payment to TicketMaster for $113 that was charged on his credit             
          card.  He testified:                                                        
               I believe that would be some tickets that I bought for                 
               the staff that work for me as a promotional thing, just                
               for like an incentive that I gave.                                     
                    I can’t tell you exactly what event it was for.                   
               I’d have to, you know, go research that and see what                   
               occurred when that was purchased.                                      
          Petitioner testified further about items on the credit card                 
          statements as follows:                                                      
                    Austria [sic, apparently Australian] Lottery Win                  
               Service, Bundall, AU; I’m not sure where that is.  That                
               was lottery tickets that were given to staff as                        
               promotions.                                                            
                    *      *      *      *      *      *      *                       
                    Strength Footwear of Kenner, Louisiana; I can’t                   
               say what that is.  It probably is tennis shoes for the                 
               office staff.                                                          
                    *      *      *      *      *      *      *                       
                    Games Unique, Austin; I’m not sure exactly what                   
               that it.  I’d have to research that.                                   
                    *      *      *      *      *      *      *                       
                    * * *  Second Opinion Publishing, that would                      
               probably be the sunglasses, it looks like, or it may                   
               have been books that were--or magazines that were put                  
               out for the patients to read.  * * *                                   
                    *      *      *      *      *      *      *                       





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