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eight portable keg taps on hand at the Bullfrog.
Ms. Stacey's testimony indicates that, although she had no
involvement in the sale of kegs at the Bullfrog, she saw
individuals purchase kegs for parties, weddings, and special
occasions. Ms. Stacey recalled that petitioner sold two to three
kegs per week, depending on the season, and that more kegs were
sold during the summer months. Ms. Stacey, however, could not
say with certainty the total number of kegs sold to go.
Furthermore, she did not know whether petitioner owned any
portable keg taps.
Respondent urges this Court to discount petitioner's
testimony as unreliable and self-serving because petitioner
maintained no books or records from which the number of kegs he
sold to go can be determined. Emphasizing the fact that Ms.
Stacey had no direct involvement in the sale of kegs and could
neither say how many kegs petitioner allegedly sold to go nor
corroborate the claim that petitioner had portable keg taps on
hand for use with kegs sold to go, respondent also calls into
doubt the testimony of Ms. Stacey. Respondent contends that
petitioner's attempt to rebut the determination of gross receipts
from the sale of keg beer falls solely on petitioner's self-
serving, uncorroborated testimony, which is insufficient to
refute respondent's determination.
Generally, a taxpayer's unimpeached, competent, and relevant
testimony may not be arbitrarily discredited and disregarded.
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