Theodore Langworthy, Jr. - Page 28

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          Stacey's testimony regarding the price charged for six-packs does           
          not support that of petitioner.  We disagree.  Ms. Stacey                   
          testified that canned beer was sold to go at the Bullfrog at a              
          price of $3 to $3.50 depending on the brand of beer sold.                   
          Petitioner's statement that six-packs sold for $3.25 is not                 
          inconsistent with the range indicated by Ms. Stacey.                        
               Next, respondent argues that a stipulated sampling of 34               
          cash register tapes from 1987 and 1988 fails to corroborate                 
          petitioner's contention that six-packs were sold only to go                 
          during the period prior to April 1990.  Respondent argues that              
          the sampling should show 238 entries of $3.25 under category I              
          (for beer sales) if petitioner in fact sold all canned beer to go           
          during the 2-year period including 1987 and 1988.25  Respondent             
          contends that the stipulated sampling contains only four such               
          entries.  Such a large disparity, respondent argues, casts doubt            
          on petitioner's claim that he sold canned beer to go.                       
               We do not find the lack of entries on the stipulated                   
          sampling of cash register tapes fatal to petitioner's contention            


          25   Respondent notes that petitioner purchased 5,600 six-packs             
          of beer during 1987 and 1988 (i.e., 732 cases in 1987 + 668 cases           
          in 1988 = 1,400 cases x 4 six-packs per case = 5,600 six-packs).            
          On the basis of the fact that the Bullfrog is open 7 days a week,           
          365 days a year, respondent contends that petitioner would have             
          sold over seven six-packs a day, if petitioner in fact sold all             
          canned beer to go during the 2-year period (i.e., 5,600 six-packs           
          � 730 days = 7.7 six-packs per day).  Accordingly, respondent               
          contends that the 34-day stipulated sample should contain 238               
          entries of $3.25 under category I (i.e., 34 days x 7 six-packs              
          per day = 238 entries).                                                     




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