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examining those tapes that there were missing transactions, he
was not able to determine from the cash register tapes whether
those missing transactions were entered into the cash register on
the last day of that period before the first transaction shown on
that day's cash register tape was entered or on the first (or any
other) day of that period after the last transaction shown on
that day's cash register tape was entered.
We agree with respondent that it is likely that the gross
receipts of NDV generated by the missing transactions that Mr.
Phielix assumed were attributable to Mondays during the years
1988 through 1990 were actually attributable to the preceding
Sundays, days on which NDV generally had high sales volumes. An
analysis of the time at which the last transaction was entered
into the cash register as shown on the cash register tapes that
Mr. Katerelos saved for Sundays for the period June through
August 1990 shows that on every Sunday during that period the
last transaction entered into the cash register was entered
several hours prior to 10 p.m. Respondent has also shown that,
according to the cash register tapes that Mr. Katerelos saved for
many of the days throughout the periods January 1, 1987, through
September 14, 1987, and from May 30, 1990, through December 31,
1990, during which the cash register was programmed to print on
the cash register tapes the time of day of every transaction
using a clock, the first transaction at NDV was not entered into
the cash register until substantially after NDV's normal opening
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