- 42 -
through 1990. To support that position, Mr. Katerelos relies on
his own testimony.
We did not find Mr. Katerelos' testimony that the missing
transactions were nonsale transactions that did not constitute
gross receipts of NDV for the years 1987 through 1990 to be
credible. As for his testimony that the missing transactions
resulted from the correction of overrings, the record establishes
that Mr. Katerelos and/or other employees of NDV accounted for
overring transactions that occurred on certain days during the
years at issue by circling the overring transactions on the cash
register tape for any such day and that Mr. Katerelos subtracted
the transaction total of any such transaction from the total
sales on the cash register tape that he saved for each such day
in order to calculate the amount of NDV's gross receipts for that
day that he recorded in the gross receipts journal. We reject
Mr. Katerelos' testimony that the missing transactions were
overrings that were not accounted for by using the method de-
scribed above.35
As for Mr. Katerelos' testimony that he trained persons to
35 We also reject Mr. Katerelos' testimony that the missing
transactions were attributable to his having occasionally ac-
counted during 1987 through 1990 for errors (that may or may not
have been overrings) in entering transactions into the cash
register by using the Z or reset mode after an error occurred,
correctly reentering into the cash register each transaction for
a given day that had been entered prior to the first Z reading,
and using the Z or reset mode again in order to calculate the
amount of NDV's gross receipts for that day that he recorded in
the gross receipts journals.
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