Jerry L. Crabtree - Page 22

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             average monthly price of liquor purchased for 1992 is                    
             approximately $146.13 per gallon.                                        
                  Second, petitioners contend that respondent erred in                
             assuming that drinks contained 1 ounce of alcohol.  The                  
             revenue agent testified that petitioners told her at the                 
             initial audit interview that all drinks contained 1 ounce                
             of liquor.  At trial, Mr. Crabtree testified that he did                 
             not recall making that statement to the revenue agent and                
             testified that a 3-ounce drink was common.  In addition,                 
             petitioners offered the testimony of three bartenders at                 
             Justins to rebut the 1-ounce assumption.  The first                      
             bartender testified that drinks contained between 3 and 7                
             ounces of liquor.  A second bartender testified that drink               
             size varied between 2 and 4 ounces.  A third bartender,                  
             who was not employed at Justins during the years in issue,               
             testified that she poured drinks containing between 2 and 3              
             ounces of liquor.  On the basis of the entire record, we                 
             find that respondent’s assumption that each drink contained              
             1 ounce of alcohol, which was based on petitioner’s                      
             statement to the agent, is reasonable and that petitioners               
             have shown no reason for the Court to find otherwise.                    
                  Third, petitioners argue that respondent’s recon-                   
             struction of bar sales does not take into account drink                  
             specials offered by Justins during the years in issue.                   

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