- 10 -
as thus reconstructed, to arrive at the amount of
unreported gross receipts.
The purchase orders provided to the agent by
petitioners showed purchases of alcohol from six vendors.
Two of the vendors sold beer, and the other four sold
liquor. The revenue agent analyzed petitioners’ purchase
records and prepared a summary of the alcohol purchases
according to bottle size and alcohol type. The revenue
agent’s audit workpapers summarize Crabtree Investments’
purchase orders for liquor, beer, and wine as follows:
Quantity Purchased
Items Purchased 1992 1993 1994
Liquor--.50-liter bottles 195 202 60
Liquor--.200-liter bottles 2,698 999 588
Liquor--.375-liter bottles 1,678 775 496
Liquor--.750-liter bottles 1,404 634 571
Wine--1.5-liter bottles 24 -- --
Liquor--1.75 & 2-liter bottles 286 204 42
Beer--12 oz., 16 oz., 3,552 -- --
& wine cooler
Miscellaneous 401 816 1,152
Liquor--liter package 1,827 513 487
Liquor--liter at bar 7,328 1,674 1,691
Beer 131,191 57,360 56,317
150,584 63,177 61,404
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