Steven H. Toushin - Page 4




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          operated the Screening Room, a movie theater located in San                 
          Francisco, California, similar to the Bijou.                                
          Cash Receipts at the Bijou and the Screening Room                           
               The Bijou and the Screening Room were predominantly cash               
          businesses.  At both the Bijou and the Screening Room, there were           
          established procedures for dealing with the daily cash receipts.            
               At the Bijou, employees collected admission fees from                  
          patrons, issued numbered tickets, and allowed patrons to pass               
          through a turnstile equipped with a counting device.  The                   
          employees would reconcile the tickets and turnstile numbers on an           
          hourly basis to ensure the correct amount of money had been                 
          collected.  After collecting $100 in admission fees, the Bijou              
          employees would put the $100 in an envelope (drop envelope), mark           
          the envelope sequentially, and drop it in a safe.  Similar drops            
          were made for cash receipts from video and other sales.                     
               The Bijou employees recorded their daily receipts from                 
          ticket, video, and other sales on daily sheets (sometimes called            
          shift or drop sheets).  Daily sheets contained the date, the                
          shift, the admission tickets and turnstile numbers (for admission           
          fees receipts), and each $100 drop into the safe.                           
               Petitioner was the sole person with access to the Bijou's              
          drop safe.  On a daily basis, petitioner removed the drop                   
          envelopes and the daily sheets from the safe and placed them into           
          a duffle (shoulder) bag.                                                    





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Last modified: May 25, 2011