Memorandum Findings of Fact and Opinion
COLVIN, Judge:
Petitioner owned a beer and wine retail store which had two cash registers. Petitioner did not report all of the receipts from one of the cash registers during 1982-1984, the taxable years at issue here. Respondent used a cost percentage markup method to reconstruct petitioner's income for 1982 through 1984, and determined petitioner's deficiencies in and additions to Federal individual income tax as...
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