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packs, and imported beers.
In view of the foregoing, we conclude that the margin for
all sizes of all beer sold, including imported and cold beer,
lies somewhere between Dr. Rossi's figure of 5.99 percent for
advertised "sale" beer and the 15.8 percent for unadvertised
beer. On the basis of the entire record before us, we find that
the margin applicable to overall beer sales during the years in
issue is 11 percent.
B. Margins on Sales of Wine and Liquor
Dr. Rossi's report also provides the basis for our findings
as to the overall margin applicable to petitioners' sales of wine
and liquor. Again, however, we disagree with some of his
premises.
Dr. Rossi based his determination of wine and liquor sales
upon his analysis of petitioners' invoices and advertised prices
for the years in issue, but his analysis apparently did not
include specific nonsale prices charged by petitioners during the
years at issue. Dr. Rossi determined that the margin applicable
to sale items in the month of December, when petitioners
advertised most heavily, was approximately 7 percent. He further
determined that, based upon sales invoices, petitioners sold
approximately 32 percent of their wine and liquor products during
December. He further assumed that the average margin was 14
percent for the rest of the year, when petitioners sold the
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