- 11 -
For the period January 1987 through about September 1990,
Mr. Katerelos' decision as to whether to save the entire cash
register tape or only a portion thereof for each day on which NDV
was open for business frequently depended on whether he had
activated the Z or reset mode more than once on a particular day.
The cash register tapes that Mr. Katerelos saved for a minimum of
650 days during that period on which he had activated the Z mode
more than once daily consisted of only a portion of the entire
cash register tape for each such day, and that portion showed
only one, and not all, of the Z readings for the day.13 Mr.
Katerelos discarded the remaining portion of the cash register
tape for each such day. (Unless otherwise indicated, hereinaf-
ter, we shall refer to the portions of the cash register tapes
that Mr. Katerelos discarded as the missing portions of the cash
register tapes, and references to the cash register tapes that
Mr. Katerelos saved shall be to the portions of those tapes he
saved.) In addition to discarding the missing portions of the
cash register tapes, Mr. Katerelos also discarded all of the
individual guest checks for the food and beverages sold during
the years at issue (guest checks).
Mr. Katerelos was aware during the years at issue that he
was required to report as gross receipts in petitioners' returns
13 As discussed below, the cash register tapes that Mr.
Katerelos saved for certain days during the years at issue showed
two Z readings.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011