- 30 -
would have sold 56 six-packs each week during 1987, 51 six-packs
each week during 1988, and 47 six-packs each week during 1989.
Petitioner's testimony, however, indicates that he sold a maximum
of 35 six-packs each week (i.e., 10 six-packs each day Friday
through Saturday, and 3 six-packs each day Sunday through
Thursday). On the record before us, we find that petitioner sold
to go 1,352 six-packs each year (8 six-packs each weekend day,
and 2 six-packs each weekday). Cf. Cohan v. Commissioner, 39
F.2d 540 (2d Cir. 1930). Accordingly, we conclude that
petitioner's gross receipts from the sale of canned beer are as
follows:
Over-the-Bar To-Go Total
Year Gross Receipts Gross Receipts Gross Receipts1
1987 $9,534.80 $4,394 $13,928.80
1988 7,986.00 4,394 12,380.00
1989 6,727.60 4,394 11,121.60
1990 21,271.80 4,394 25,665.80
1See Table II in the attached appendix.
3. Bottled Beer Sales
Petitioner contends that the 8.3-percent discretionary use
27(...continued)
follows:
1987 1988 1989
Cases of beer purchased 732 668 616
Multiplied by 24 cans/case 24 24 24
Total cans purchased 17,568 16,032 14,784
Divided by 6 cans/pack 6 6 6
Total six-packs 2,928 2,672 2,464
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