- 8 - contemporaneously, she would have had an "idea" of what she "made" in tips for each year. Petitioner also attempts to rely on 3 notebooks kept by the tipped employees of Sandomenico as an accurate daily record of her tip income. Respondent introduced 5 of these notebooks at trial, purportedly covering from sometime in 1988 to the beginning of 1991. As mentioned, petitioner claims that these notebooks were maintained by the waitstaff of Sandomenico. The day after each shift, two employees allegedly would record the amount of tips received in the notebook, along with the amounts to be distributed to the employees who worked that shift. Respondent's audit of the 5 books shows that the total tips listed under petitioner's name are $22,409 and $19,150 for 1989 and 1990, respectively. Petitioner disputes certain of the entries under the surname "Meilak", alleging that other Meilaks also worked during the years in issue. Thus, petitioner asserts that the total tips listed under petitioner's name are $21,825 and $19,015 for 1989 and 1990, respectively. An examination of these books reveals that the entries in 2 of the books, purportedly daily records for June 13, 1989 to December 31, 1989 (Exhibit J), and January 2, 1990 to April 27, 1990 (Exhibit I), could not have been written in either 1989 or 1990. The cover of Exhibit J has a copyright date of 1993. A representative of Mead Corporation, the manufacturer of the 2 notebooks that are Exhibits J and I, testified that Exhibit J wasPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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