Jerry L. Crabtree - Page 26

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             bear the burden of proving respondent’s determination                    
             wrong.  See id.                                                          
                  We find that petitioners have failed to meet their                  
             burden of proof for the following reasons.  First,                       
             petitioners have failed to produce any records of food                   
             sales that refute respondent’s determination.  Second,                   
             petitioners have failed to produce any records of food                   
             purchases from which the amount of food sales could be                   
             determined, nor have they shown how that amount could be                 
             determined from the general ledgers.  Third, the record                  
             does not support petitioners’ assertion that food was                    
             purchased entirely by check.  To the contrary, the Florida               
             sales tax auditor noted in her audit report that “The                    
             taxpayer pays liquor bills, snack bills, and petty cash                  
             items in cash.”                                                          

             Income From Cola, Juice, and Coffee Sales                                
                  Petitioners argue that the reconstruction of                        
             nonalcoholic beverage sales is unreliable and arbitrary.                 
             Petitioners assert that few bar customers ordered                        
             nonalcoholic beverages during the years in issue, and that               
             nonalcoholic beverages were often served to customers                    
             without charge.  Petitioners have failed to produce any                  
             evidence of sales of nonalcoholic beverages to refute                    

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Last modified: May 25, 2011