- 43 -
operate the cash register by having them enter hypothetical sales
into it, certain individuals who worked at NDV during the years
at issue testified that they themselves never entered any such
hypothetical sales into the cash register.36 Nor did they ob-
serve anyone entering such sales into the cash register. We
reject Mr. Katerelos' testimony that the missing transactions
were hypothetical sales entered into the cash register for
purposes of training employees on its use.
Mr. Katerelos also argues that respondent's analyses as
shown in the second computerized summary created by Mr. Phielix
are flawed because they show that NDV had high sales volumes on
Mondays during 1987 through 1990, whereas, in fact, NDV had low
sales volumes on Mondays during those years. We disagree. In
determining the amount by which Mr. Katerelos underreported the
gross receipts of NDV for a particular day, which he displayed in
the second computerized summary, Mr. Phielix assumed that the
missing transactions were entered into the cash register on the
last day of the multiday period in respect of which he was
comparing the grand totals shown on the cash register tapes that
Mr. Katerelos saved for the years at issue. Mr. Phielix made
that assumption because although he was able to determine from
36 Although Ms. Yubeta initially testified that she was trained
using hypothetical sales, we question that testimony. This is
because Ms. Yubeta subsequently admitted during her testimony
that she had never entered a hypothetical sale into the cash
register and that she did not want to say anything to hurt Mr.
Katerelos because she thought he was a "good employer".
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