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softball teams for postgame parties and to individuals for
private parties, picnics, and weddings. To-go six-packs were
generally sold at closing time and on weekends to patrons and
hotel guests. Petitioner kept no records of the number of to-go
kegs or six-packs he sold. Petitioner rang up none of his to-go
keg sales and only some of his to-go six-pack sales.
Respondent's reconstruction of gross receipts from the sale
of keg and canned beer made no allowance for to-go sales of kegs
and six-packs. Respondent's computation of gross receipts from
the sale of wine and liquor was based on a determination that
each wine drink sold contained 4 ounces of wine, and that each
liquor drink sold contained 1 ounce of liquor.
3. Discretionary Use Percentage
Respondent reconstructed petitioner's gross receipts from
the sale of each keg of draft beer assuming sales of 165 12-ounce
glasses per keg which allows approximately 17 percent for
discretionary use. Reconstructed gross receipts from the sale of
bottled and canned beer were adjusted to reflect an 8.3-percent
discretionary use allowance (i.e., two bottles or cans per case).
Into the reconstruction of gross receipts from the sale of wine
respondent factored a discretionary use allowance of 20 percent
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