Haralampos Katerelos and Irene Katerelos - Page 20

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            the amount of NDV's gross receipts for January 4, 1987.                                       
                  In determining the amount of gross receipts that petitioners                            
            were required to report for a particular day and that Mr. Phielix                             
            displayed in the second computerized summary, Mr. Phielix made                                
            certain adjustments to the Z reading differences in grand totals                              
            that he had calculated by using the cash register tapes that Mr.                              
            Katerelos saved.  For any day on which the cash register tape                                 
            that Mr. Katerelos saved showed that an overring occurred, Mr.                                
            Phielix subtracted the amount of any such indicated overring from                             
            the amount of gross receipts of NDV that he had calculated for                                
            that day on the basis of the Z reading difference in grand                                    
            totals.  For any day on which the cash register tape that Mr.                                 
            Katerelos saved showed two Z readings, Mr. Phielix treated the                                
            total sales according to the first Z reading shown on that tape                               
            as an overring and subtracted the amount of those total sales                                 
            from the amount of gross receipts of NDV that he had calculated                               
            for that day on the basis of the Z reading difference in grand                                
            totals by using the second Z reading on that tape.24  For any day                             


            24  To illustrate, the cash register tape that Mr. Katerelos                                  
            saved for Aug. 30, 1989, displayed two Z readings.  That tape                                 
            showed that (1) a series of transactions, the last of which                                   
            included an error, had been entered into the cash register before                             
            the Z mode generating the first Z reading had been activated;                                 
            (2) after the first Z reading was generated, the transaction that                             
            included the error was correctly entered into the cash register                               
            and the amount of each transaction except the erroneous transac-                              
            tion was reentered into the cash register as part of a single                                 
            transaction that was assigned a single transaction number;                                    
            (3) after those transactions were reentered into the cash regis-                              
                                                                            (continued...)                



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