Jerry L. Crabtree - Page 21

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                  Despite the large difference in ounces of liquor                    
             purchased, petitioners’ accountant presented this                        
             comparison for the first time at trial.  Furthermore,                    
             petitioners’ argument is based solely on taxable year 1992.              
             At trial, petitioners’ accountant testified that he had                  
             made a similar analysis for 1993, but petitioners did not                
             seek to introduce the accountant’s 1993 analysis into                    
             evidence.  In their opening brief, petitioners assert:                   
             “Although the DABT audit was not extended beyond 1993, the               
             1992 comparison of alcohol purchases testified to by the                 
             Petitioners’ accountant indicates that the revenue agent’s               
             calculation of unreported income is unreliable.”  Thus, it               
             appears that petitioners are implicitly arguing that the                 
             revenue agent overstated the amount of alcohol purchased in              
             1993 and 1994, as well as in 1992.                                       
                  Furthermore, petitioners have shown no reason to                    
             believe that the DABT Summary of Purchases would yield a                 
             more accurate amount of alcohol purchased than petitioners’              
             own purchase records.  In fact, the opposite appears to be               
             the case.  If we take the total dollar amount of liquor                  
             purchases during 1992 from Crabtree Investments’ general                 
             ledger and the gallonage of liquor purchased in 1992 by                  
             Justins as reported in the DABT Summary of Purchases, the                

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