The theory in which the sum of beers claimed to be drank is greater than beers ever present. Derives from the Macho-man complex where the more beer you drink the cooler you are. Simply, a 30 pack plus 10 phantom beers equals 40 beers claimed.
Chad- How was last night?
Blaine- Good, the five of us split a case of Natty; had about 7 or 8 each.
Chad- Sounds like a classic case of phantom case theory.