Jerry L. Crabtree - Page 9




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             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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