- 29 -
that he sold six-packs of beer to go during the years in issue.
Rather, we would not expect the cash register receipts to include
all of petitioner's six-pack sales. Although Ms. Stacey
testified that she rang up all six-pack sales, she also testified
that she sold relatively few six-packs of beer during her shift
(i.e., 11 a.m. to 2 p.m.) at the Bullfrog. Except occasionally,
Ms. Stacey did not work weekends and evenings when the bulk of
petitioner's six-pack sales took place. Furthermore, petitioner
testified that he failed to ring up all six-pack sales.26
We conclude from the record that petitioner sold six-packs
of beer to go for $3.25 each during the years in issue. We are
not persuaded, however, that petitioner sold canned beer
exclusively to go during the period preceding April 1990.
Petitioner testified that he sold 5 to 10 six-packs each night
during the weekend (i.e., Friday and Saturday) and 2 to 3 six-
packs each night during the remainder of the week (i.e., Sunday
through Thursday). Petitioner purchased 2,928 six-packs during
1987, 2,672 six-packs during 1988, and 2,464 six-packs during
1989.27 Had all of those six-packs been sold to go, petitioner
26 Moreover, we note that there is no analysis accompanying the
stipulated sampling of cash register tapes, and respondent
introduced no evidence as to how the sample was selected. We
therefore accord such evidence little weight in our analysis and
decision.
27 Total six-packs purchased each year was determined as
(continued...)
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