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Quantity Purchased
Item Purchased 1987 1988 1989 1990
Kegs of beer1 151 227 249.5 231.5
Bottled beer (cases)2 5,579 4,824 4,879 2,600
Canned beer (cases)2 732 668 616 1,217
Liquor:
Liter bottles3 1,114 1,658 2,087 1,140
.750-liter bottles4 60 79 12 9
Wine:
Liter bottles3 167 142 269 181
.750-liter bottles4 23 25 60 143
3-liter bottles 24 12 - -
1.5-liter bottles - 96 42 42
1A keg of beer contains either 198 10-ounce or 165 12-ounce
glasses of beer. The average cost of a keg of beer was $23.13
during 1987, $23.30 during 1988, $25.61 during 1989, and $26.20
during 1990.
2Each case contains 24 bottles or cans of beer. During
April 1990, petitioner began purchasing loose cans of beer;
before that time canned beer was purchased in six-packs bound
with plastic (i.e., four six-packs per case).
3There are 33.5 ounces in each liter bottle of wine or
liquor.
4There are 25.13 ounces in each .750-liter bottle of wine or
liquor.
2. Beer, Wine, and Liquor Sales
Throughout the years in issue, petitioner sold, for on-
premises consumption (over the bar), (1) draft beer in 10-ounce
glasses for 50 cents per draft, (2) bottled beer for $1.10 per
bottle, (3) wine for $1.10 per glass, and (4) liquor for $1.15
per drink. Petitioner also sold kegs and six-packs of beer for
off-premises consumption (to go). To-go kegs were sold to local
6(...continued)
sale of these wine coolers in the reconstruction of petitioner's
gross receipts for the years in issue.
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Last modified: May 25, 2011