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By way of further illustration, the first transaction shown
on the cash register tape for Valentine's Day 1987, a Saturday,
was recorded at 4:49 p.m. However, 70 transactions totaling
$457.28 were entered into the cash register throughout the period
that began with the last transaction entered into the cash
register on the day before Valentine's Day and that ended with
the first transaction entered on Valentine's Day.
Mr. Katerelos has not offered any credible explanation for
the allegedly early closing or late opening of NDV shown on the
cash register tapes that he saved for many days throughout the
periods January 1, 1987, through September 14, 1987, and May 30,
1990, through December 31, 1990, during which the cash register
printed the time of each transaction on the cash register tapes.
Mr. Katerelos suggested during his testimony that he sometimes
opened NDV late or closed it early if business were light or if
one of his family members were sick. However, he could not
explain why the restaurant would have opened late or closed early
on any particular day during the years at issue or why NDV would
have often opened late during 1987 on Sundays after breakfast and
lunch, which were among its busiest times. Moreover, Mr.
Katerelos' testimony was contradicted by the former employees of
NDV who testified that they did not remember any occasion on
which NDV opened late or closed early, but that, if it had, that
would have occurred only on very rare occasions.
Respondent has also shown that petitioners made certain
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