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C. Daily Sales Records
Each DSR covers 1 month of petitioner’s daily transactions.
Petitioner’s records include a DSR for each month from January
through June 1990. Each DSR includes columns for bank deposits,
diesel fuel (in gallons), diesel fuel sales, gasoline sales,
taxable retail sales, food retail sales, labor, and cash
purchases. Each DSR also includes an extension sheet with
columns, written in a different hand, for bank deposits,
receipts, and sales. The photocopy DSR’s submitted at trial are
poor quality copies of the original handwritten sheets. The
combination of the handwriting and poor copy quality make many of
the entries on the DSR’s ambiguous.
The monthly totals of diesel fuel sales in gallons and
dollars from the DSR’s, and the average retail price charged per
gallon of diesel fuel that we have calculated based on the DSR’s,
are shown in table 3.
Table 3
Month Gallons Total Sales Sales Price/Gallons
January 1990 463,371 $455,796.91 $0.984
February 1990 476,221 444,885.76 0.934
March 1990 511,870 467,379.53 0.913
April 1990 414,014 405,489.03 0.979
May 1990 443,492 414,215.13 0.934
June 1990 516,143 451,989.25 0.876
Total/Average 2,825,111 2,639,755.61 10.934
1 This is the average sales price per gallon determined by
dividing the total sales in the 6 months by the total gallons
sold in the 6 months.
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