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entered actual, not hypothetical, sales into the cash register
for purposes of her training and was trained during normal
business hours.
From 1987 until approximately 1991 or 1992, Margaret Rogers
(Ms. Rogers) was employed at NDV as a server. She generally
worked the breakfast and lunch shifts and usually did not work on
Tuesdays or Wednesdays. As a server working the breakfast and
lunch shifts, Ms. Rogers was responsible for operating the cash
register. While working at NDV, she did not enter hypothetical
sales into the cash register for the purpose of training.
Ted Fisher
Throughout all relevant periods, including the time of the
trial herein, Ted Fisher (Mr. Fisher), who sells restaurant
supplies, was a close, personal friend of Mr. Katerelos. During
the years at issue, they saw each other at least twice a week.
Mr. Fisher did not notice any supplies on the premises of peti-
tioners' house at the time they purchased it.
OPINION
Petitioners bear the burden of proving that the determina-
tions in the notice are erroneous except those with respect to
the additions to tax and penalties for fraud as to which respon-
dent has the burden of proof that she must satisfy by clear and
convincing evidence. Sec. 7454(a); Rule 142(a) and (b).
Mr. Katerelos testified at trial. Based on the Court's
opportunity to observe his demeanor and evaluate his credibility,
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