Jerry L. Crabtree - Page 23




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             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).                                                         









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Last modified: May 25, 2011