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We have found Dr. Rossi's report helpful in a number of
respects. The other evidence produced at trial regarding
petitioners' prices for the years in issue is generally vague,
anecdotal, and, because it often relates to years other than
those in issue, somewhat irrelevant. Dr. Rossi's report provides
a useful structure for obtaining a meaningful analysis of the
information before us. In particular, we accept Dr. Rossi's
division of petitioners' product lines into three categories;
these divisions each display similar pricing and marketing
characteristics. We also accept his estimation of each such
category's percentage of total sales. Respondent contends that
Dr. Rossi's percentages do not agree exactly with other figures
for the year 1992 prepared by petitioners' accountants. Dr.
Rossi's percentages, however, find sufficient support in the
testimony of petitioners' witnesses. For each of the years in
issue, beer accounted for approximately 42 percent of sales, wine
and liquor accounted for 22 percent, cigarettes accounted for 33
percent, and miscellaneous items accounted for the remaining 3
percent. We additionally accept Dr. Rossi's assertion that an
analysis of data for 1991, the middle of the years at issue,
generally is applicable to the other 2 years as well. Neither
party has shown a basis for concluding otherwise. Finally, we
believe that Dr. Rossi's understanding of Nick's Liquors' methods
of doing business, and the competitive environment for that
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