- 22 -
We direct that, in the Rule 155 computation, the number of
gallons of diesel fuel that petitioner sold each month during
petitioner’s fiscal 1990 shall be the number shown on table 1,
supra. These numbers are the same as those respondent used,
except in two respects. Firstly, as indicated supra
in note 1 to table 1, our addition of the daily metered amounts
leads to totals slightly less than respondent’s totals.
Secondly, we do not have an MIR for December 1989. Respondent
averaged the totals for the other 11 months to derive a December
amount. Because of seasonal trends in fuel sales, we conclude
that it is preferable to derive a December amount by averaging
the totals for the adjoining months (Nov. 1989 and Jan. 1990) as
shown in table 1, rather than averaging all 11 months.
On opening brief, petitioner contends as follows:
Petitioner contends that it only sold 5,029,368 gallons
of diesel fuel during the tax year ending June 30, 1990.
The Respondent estimated the number of gallons of diesel
fuel sold for the tax year ending June 30, 1990 by averaging
the actual gallons sold per month for seven months and
extending it out for a period of 12 months. Respondent’s
method of determining the claimed gallons sold again was
unreliable and inaccurate as appeared from the testimony of
Steve Khachatourian who testified as to the actual gallons
sold.
We reject petitioner’s contention for the following reasons.
Firstly, contrary to petitioner’s contention, respondent proposes
to use petitioner’s MIR’s for the 11 months for which those
records are available, and averaging those 11 months’ amounts to
provide an amount for the month for which we do not have an MIR--
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011