of receipts and records of amounts paid for entertainment expenses, Costantini determined that plaintiff had understated sales subject to cabaret tax for the years 1953, 1954 and 1955.
4. Carroll's Cafe opened for business at various hours ranging from the legally permissible opening hour of 7:00 a.m., Standard Time, or 8:00 a.m., Daylight Saving Time, until as late at 2:00 p.m., and remained open until the legally permissible closing hour, 2:00 a.m., Standard Time; 3:00 a.m., Daylight Saving Time, for week days, and 12 midnight, Standard Time and 1:00 a.m., Daylight Saving Time on Saturday nights.
5. From the time of opening until 9:00 p.m. there was only one bartender on duty. From 9:00 p.m. until closing there were two bartenders on duty. From the time of the opening of the cafe until 8:30 p.m. there were no waitresses on duty and after 8:30 p.m. there were two and sometimes three waitresses on duty until closing time.
6. Prices charged for beverages served by Carroll's Cafe changed at several times during the day. Prices until 6:00 p.m. were 35 cents for beer and 45 to 50 cents for whiskey. From 6:00 p.m. to 9:00 p.m. the price of beer was raised to 50 cents; from 9:00 p.m. until closing beer and whiskey were sold for 75 cents. Approximately 95% Of all sales made were collected for as soon as the drinks were served.
7. From 9:00 p.m. until closing, Carroll's Cafe provided continuous entertainment, some of which consisted of instrumental music only, and some of which presented performances by singers, dancers, etc. (The latter will be hereinafter referred to for convenience as 'floor show'). In the cafe a sign painted on the wall informed patrons that the prices of drinks included federal excise tax.
8. Plaintiff recorded sales made at different times during the day by various cash register symbols.
(a) The symbol 'CG' was used to record all sales from the time of opening until the start of the first floor show. It was also used to record all sales made from the end of the last floor show until closing.
(b) The symbol 'SP' was used to record all sales made during the time floor shows were in progress.
(c) The symbol 'RT' was used to record all sales made during the intervals between floor shows.
9. During the years in question, annual sales were recorded for each of the symbols as follows:
1953 1954 1955
CG $ 49,663.82 $ 49,363.75 $ 42,054.55
RT $ 31,540.45 $ 30,809.75 $ 24,410.85
SP $ 16,243.55 $ 15,606.80 $ 12,165.25
$ 97,447.82 $ 95,780.30 $ 78,690.65
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