- 39 -
Although Mr. Katerelos utilized the cash register tapes that
he saved in order to calculate the amounts of gross receipts of
NDV that he recorded in the gross receipts journals for 1987
through 1990 and that he reported in petitioners' returns for
those years, he did not save the entire cash register tape
generated by the cash register for each day on which NDV was open
for business during those years. For certain days during the
years 1987 through 1990, Mr. Katerelos activated the Z mode,
thereby resetting the cash register, more than once a day.33
However, the cash register tape that he saved for each such day
showed only one Z reading, and it was that Z reading (adjusted as
described above by any amount treated as an overring or cash
shortage) from which he calculated the amount of gross receipts
of NDV that he recorded in the gross receipts journals and
reported in petitioners' returns for the years 1987 through 1990.
Mr. Katerelos discarded the portions of the cash register tape
for each such day that showed any other Z reading for that day.
The missing portions of the cash register tapes that Mr.
Katerelos discarded for 1987 through 1990 not only displayed Z
32(...continued)
ter to reset all amounts (other than certain nonresettable
amounts) to zero.
33 Unless otherwise indicated, our discussion hereinafter con-
cerning days on which Mr. Katerelos activated the Z or reset mode
more than once a day does not pertain to any day on which Mr.
Katerelos activated the Z mode only twice during the day and the
cash register tape that he saved for that day showed both Z
readings.
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