Haralampos Katerelos and Irene Katerelos - Page 7

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            a button known and hereinafter referred to as the cash/amount                                 
            tendered button or (2) pressing a button known and hereinafter                                
            referred to as the charge button if the customer was paying by                                
            credit card.  Instead of pressing the subtotal button and either                              
            the cash/amount tendered button or the charge button, the opera-                              
            tor could skip the step of pressing the subtotal button by                                    
            pressing the cash/amount tendered button or the charge button,                                
            which caused the cash register to calculate the transaction total                             
            for the transaction and open the cash register drawer in one                                  
            step, rather than two steps.                                                                  
                  Although the cash register was equipped to distinguish                                  
            between cash and credit sales, Mr. Katerelos did not distinguish                              
            between those two types of sales when he was operating the cash                               
            register.7  Failure to distinguish between cash and credit sales                              
            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.                                                                           
                  The cash register was programmed to maintain certain data or                            
            information in its memory in order to facilitate calculation of                               
            the sales of a business.  Activation of the Z or reset mode on                                
            the cash register by turning the mode switch to that mode and                                 
            pressing the cash/amount tendered button accessed that informa-                               


            7  It is unclear whether other operators of the cash register                                 
            during the years at issue distinguished between cash and credit                               
            sales.                                                                                        



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Last modified: May 25, 2011