Haralampos Katerelos and Irene Katerelos - Page 33

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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.                                                 
                  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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