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purchased used, and not new. One of the items that petitioners
furnished NDV was a Casio cash register (cash register) that they
purchased during 1986 from Cactus King Cash Register Co. (Cactus
King). The cash register functioned properly throughout the
years at issue.
Petitioners opened NDV for business in April 1986 and
operated it as a sole proprietorship throughout the years at
issue. During those years, NDV served breakfast, lunch, and
dinner, seven days a week, from approximately 7 a.m. to about 10
p.m., except on approximately five days during each such year
when it was closed for certain holidays.
Throughout the years at issue, Mr. Katerelos, who was
responsible for the management of NDV, worked approximately 105
hours per week at that restaurant and was involved in every
aspect of its operations, including mopping the floors, washing
the dishes, cooking the food, and purchasing the supplies.
During those years, petitioner Irene Katerelos (Ms. Katerelos),
petitioners' daughter Anneta, and Mr. Katerelos' brother
Evangelos also worked at NDV.
During the years at issue, NDV's highest sales volumes
generally occurred on Friday and Saturday evenings and on Sunday
mornings and afternoons. It also experienced large sales volumes
on special days such as Mother's Day and Valentine's Day. The
winter months were the busiest months for NDV because of the high
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Last modified: May 25, 2011