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for those years the receipts from all sales made by NDV during
those years. The amount of gross receipts of NDV that petition-
ers reported in their return for each of the years at issue was
based upon the amount, if any, of gross receipts of NDV that Mr.
Katerelos had recorded for each day during those years in a gross
receipts journal that he maintained for NDV for each of those
years (gross receipts journals). The amount of daily gross
receipts of NDV that Mr. Katerelos recorded in those journals
during the years at issue was based upon the amount of the total
sales shown as part of the Z reading on the cash register tape
that he saved for each day during those years.
Since the cash register did not have a cancel function, if
the operator made a mistake in entering the amount of any item
for a particular transaction so that the transaction total for
that transaction also was incorrect, the operator had to start
over and correctly reenter into the cash register all items that
were part of that transaction so that the transaction total for
that transaction was correct. Those corrected items were reen-
tered as items for a new transaction that had a correct trans-
action total. Hereinafter, we shall refer to transactions with
incorrect transaction totals due to errors made by the operators
of the cash register in entering transactions into it as over-
rings.
During the years at issue, Mr. Katerelos and/or other
operators of the cash register generally kept track of overrings
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