- 9 -
On the basis of the above adjustments for 1992, 1993, and
1994, respondent computed tax increases of $245,051,
$103,218, and $118,840, respectively, with respect to the
returns of Crabtree Investments.
Bar and Package Store Sales
The following schedule summarizes the aggregate gross
receipts of the package store and the bar as determined
by the revenue agent:
Description 1992 1993 1994
.50-liter $147.00 $255.50 $87.50
.200-liter 6,938.70 3,158.08 2,177.72
.375-liter 7,224.40 4,361.77 2,716.54
.750-liter 14,019.70 7,478.99 7,497.29
1.5-liter wine 178.80 -0- -0-
1.75- & 2-liter 3,623.70 3,133.14 749.40
3-liter -0- 39.96 -0-
Miscellaneous 745.20 2,240.70 3,247.20
Liter--package 11,670.40 5,778.84 6,257.29
Liter--at bar 669,067.89 169,498.45 160,480.14
Beer 278,624.08 265,500.00 342,458.00
992,239.87 461,445.43 525,671.08
The revenue agent reconstructed Crabtree Investments’
gross receipts from bar and package store sales using the
beer, wine, and liquor purchases as shown on the purchase
orders provided to the agent by petitioners. The agent
also used the drink and package store prices supplied by
petitioners and applied a spillage or waste factor. The
agent subtracted reported sales from total gross receipts,
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Last modified: May 25, 2011