Haralampos Katerelos and Irene Katerelos - Page 6

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                  For purposes of entering sales into the cash register, the                              
            mode switch was set to the register mode.  The operator of the                                
            cash register entered a sale into the machine by entering the                                 
            price of an item and pressing one of the various buttons known                                
            and hereinafter referred to as department buttons.  The cash                                  
            register was programmed so that the department buttons could be                               
            used to distinguish among breakfast, lunch, and dinner sales.6                                
            The entry of a transaction into the wrong department did not                                  
            affect the total amounts of gross receipts of NDV that Mr.                                    
            Katerelos was required to report in petitioners' returns for the                              
            years at issue.                                                                               
                  After the operator finished entering all of the items for a                             
            particular transaction into the cash register, the operator could                             
            press a button known and hereinafter referred to as the subtotal                              
            button.  When pressed down, the subtotal button added all of the                              
            items entered as part of a transaction to arrive at a subtotal                                
            for the amount of the transaction, calculated the sales tax due,                              
            and added the sales tax to that subtotal to arrive at the total                               
            for that transaction (transaction total).  After pressing the                                 
            subtotal button, the operator completed the transaction and                                   
            opened the cash register drawer by (1) entering the amount of                                 
            cash tendered by the customer into the cash register and pressing                             

            6  For example, if the operator were entering a lunch sale into                               
            the cash register, that person entered the amount of the transac-                             
            tion followed by the lunch department button.                                                 

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Last modified: May 25, 2011