Haralampos Katerelos and Irene Katerelos - Page 26

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            according to the cash register tapes that he saved for that day                               
            and the immediately preceding day, 70 transactions totaling                                   
            $457.28 were entered into the cash register throughout the period                             
            that began with the last transaction entered into the cash                                    
            register on the day before Valentine's Day and that ended with                                
            the first transaction entered on Valentine's Day.                                             
                  According to the cash register tapes that Mr. Katerelos                                 
            saved, the last transaction on every Sunday during the period                                 
            June through August 1990 was entered several hours prior to 10                                
            p.m., and there were missing transactions that had been entered                               
            between the last transaction shown on those tapes for each of                                 
            those Sundays and the first transaction shown on those tapes for                              
            each of the succeeding days during that same period.                                          
                  Mr. Phielix first raised with Mr. Katerelos his findings                                
            that petitioners omitted gross receipts of NDV from their returns                             
            for 1987 through 1989 when he met with petitioners on September                               
            6, 1990.  After that meeting, very few transactions were missing                              
            from the cash register tape that Mr. Katerelos saved for each of                              
            the days after September 6, 1990, through 1991, and the total                                 
            sales according to the Z reading on that tape for each such day                               
            generally corresponded to each of the Z reading differences in                                
            grand totals that Mr. Phielix calculated.                                                     

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