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determined in the amounts of $199,073 in 1993, $213,564 in 1994,
and $166,142 in 1995.
3. Petitioner’s Business Expense Deductions
Petitioner contends that he may deduct greater amounts for
business expenses than respondent allowed. We disagree for
reasons discussed below.
a. Insurance
Petitioner contends that he may deduct insurance expenses of
$2,803.25 in 1994 and $2,280 in 1995. There are four canceled
checks in evidence written by petitioner to insurance companies
in 1994 and 1995. However, there is no evidence that these
payments were for petitioner’s business.
b. Supplies
Petitioner contends that three checks that he wrote to Sam’s
Club, Home Supplies, and Jefferson Variety Store, Inc., were
business expenses. However, there is no evidence that these
payments were for business expenses.
c. Travel
The parties stipulated that petitioner incurred business-
related travel expenses of $4,188 in 1994. There is no evidence
showing the amount of petitioner’s travel expenses for 1993 or
1995. Petitioner contends that he may deduct expenses that he
and Ms. Shaw incurred to attend a festival of rural craftsmen in
China in each year in issue. However, there is no evidence
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