Theodore Langworthy, Jr. - Page 36

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               We think that both parties have missed the mark.                       
          Respondent's determination that each liquor drink contained only            
          1 ounce of liquor ignores the fact that the majority of                     
          petitioner's liquor purchases were liter bottles, not .750-liter            
          bottles.34   Petitioner's contention that each liquor drink                 
          contains 1.6 ounces of liquor ignores the discretionary use                 
          allowance which operates to reduce the amount of liquor available           
          for sale.  After a 16-percent discretionary use allowance, each             
          liter bottle would yield twenty-one 1.3-ounce liquor drinks.35              


          33(...continued)                                                            
          each liter bottle, petitioner contends that each shot is at least           
          1.5 ounces (i.e., 33 ounces � 22 shots = 1.5 ounces per shot).              
          The parties stipulated that each liter bottle contains 33.5                 
          ounces of liquor; we are unsure why petitioner used 33 ounces per           
          bottle in his argument on brief.                                            

          34   Petitioner purchased .750-liter bottles and liter bottles of           
          liquor as follows:                                                          
                                   Quantity Purchased                                 
          Item Purchased            1987      1988      1989      1990                
          Liquor:                                                                     
          Liter bottles            1,114     1,658     2,087     1,140                
          .750-liter bottles       60        79        12        9                    
               Total bottles                                                          
               purchased           1,174     1,737     2,099     1,149                
          35   We determined that each liquor drink contained 1.3 ounces of           
          liquor as follows:                                                          
          Ounces in each liter bottle             33.50                               
          Less: 16-percent discretionary use allowance    5.36                        
          Ounces available for sale               28.14                               
          Divided by 21 shots per bottle                 21                           
               Ounces per shot                         1.34 (rounded to               
                                                       1.3)                           
                                                             (continued...)           




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