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from various purchasers. Mr. Coyle received the cash from the
sales of wheels and axles. Regal and Mr. Coyle did not issue
invoices to the purchasers of wheels and axles.
Regal and Mr. Coyle received receipts of purchase from Roach
Mobile Home and Mr. Gibson that Mr. Coyle retained for a short
but unspecified period. It was the practice of Roach Mobile Home
for its driver who purchased and picked up wheels and axles to
prepare a receipt of purchase indicating the seller of the wheels
and axles and the amount paid for each item. Each receipt was a
two-part ticket. The driver gave one-half of the receipt to the
seller and returned the other half to the office of Roach Mobile
Home. Roach Mobile Home kept a record of its purchases by
entering information from each receipt into its computer. Roach
Mobile Home’s receipts from 1991 through 1993 indicate that Roach
Mobile Home paid Regal the following amounts for wheels and
axles:
Apr.--Dec. 1991 $6,681.25
Jan.--Mar. 1992 7,267.00
Apr.--Dec. 1992 37,783.25
Jan.--Mar. 1993 7,957.25
Apr.--Dec. 1993 26,658.00
It was the practice of Mr. Gibson to provide the seller of
wheels and axles with a receipt and to retain a copy of the
receipt in company records. Mr. Gibson usually paid the cash
directly to Mr. Coyle or his father, Thomas Coyle, who also
worked for Regal. If Mr. Gibson received delivery of the wheels
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