- 23 - Petitioners claim that between 1992 and 1994 Justins offered two-for-one drink specials during a happy hour which lasted from the opening of the bar until approximately 9 p.m. when the band began to play. Petitioners also claim that Justins held Ladies’ Nights during which female customers received free drinks or drinks at a reduced price. We find that the record is devoid of any evidence from which we can find the number of promotion drinks during the years in issue. In fact, there is evidence that Justins offered no drink specials. The DABT Preaudit Questionnaire completed by Ms. Crabtree contains the following question: “Do you have any promotions such as, buy one get one free or all you can drink specials?” Ms. Crabtree answered: “No”. Finally, petitioners argue that respondent’s recomputation is incorrect because it fails to take into account losses due to employee theft during the years in issue. However, the record is devoid of any evidence of employee theft, except for the biased and unpersuasive testimony of Mr. Eddie Crabtree. Thus, petitioners have failed to satisfy their burden of proof on this issue. See Rule 142(a).Page: Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Next
Last modified: May 25, 2011