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business, finds convincing support in the record.
While we agree with much of Dr. Rossi's presentation, we do
not agree with some of his premises. Nick, Jr. and Liz spent
considerable time in relating Nick's Liquors' advertised sales
prices for the years in issue to contemporary invoices from its
wholesalers. Their results have been placed into evidence. They
also furnished those results to Dr. Rossi for purposes of
preparing his report. Although Dr. Rossi's report does not
incorporate all their conclusions, the report does indicate that
Dr. Rossi's premises are almost exclusively based upon the
assumption that Nick's Liquors' advertised prices represent the
regular, everyday prices in the three stores. As we have found,
however, this is not necessarily the case. Nick's Liquors sold
much of its merchandise at margins considerably in excess of
those reflected in the newspaper advertisements. Such sales
raised the overall margins to percentages higher than those
reported by petitioners or ascertained by Dr. Rossi. We explain
our reasoning below.
A. Margins on Sales of Beer
Dr. Rossi determined the overall beer margin to be an
average of 5.99 percent. When Dr. Rossi found one of his six
selected beer items on an invoice from petitioners' records, he
noted its profit margin as reflected in the advertisements. He
found these 6 selected items on 99 invoices, and divided the
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