- 4 -
Bullfrog's clientele, generally workers from the surrounding
factories, is characterized as a boilermaker crowd.2 Open 7 days
a week, the Bullfrog serves food, soft drinks, and alcoholic
beverages including beer, wine, and liquor. The Bullfrog
employed three individuals during the years in issue:
Petitioner, Jim Malbaum (Mr. Malbaum), and Dorothy Stacey (Ms.
Stacey). Petitioner manages all aspects of the hotel and tavern,
and he works there approximately 80 to 85 hours each week. Until
his retirement during 1990, Mr. Malbaum's duties included
sandwichmaking and bartending. Ms. Stacey worked part time at
the Bullfrog for 11 years, waiting on tables during the lunch
hour rush (11 a.m. to 2 p.m.), 5 days a week. Although her
primary duty was waitressing, Ms. Stacey occasionally filled in
as a bartender on nights that the Bullfrog had a band. Two to
three nights per week, usually on those band nights, Ms. Stacey
frequented the bar as a patron.
Petitioner failed to report all of his beer, wine, and
liquor purchases during the years in issue. Petitioner's failure
to report all of his purchases led to criminal charges for
willfully filing false returns in violation of section 7206(1).
On May 15, 1995, petitioner entered into a plea agreement,
agreeing to plead guilty to one count of violating section
2 At the Bullfrog, a boilermaker is a shot of whiskey with a
beer chaser on the side.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011