Alcohol calories are used first by the body, because it has no way to store them, I believe. So it would be excess calories from whatever else you put in at the same time that would be stored.
I'm not sure about the pot belly look, and alcohol affecting where fat is stored, but I know that look is usually caused by malnutrition. Look at starving kids in Africa - they all have pot bellies and sticks for arms & legs. Heavy drinkers are usually malnourished. I don't know the mechanism for that storage - interesting question.
I wonder if it's the same sort of mechanism as that which prompts abdominal fat gain in anorexics once they start eating again?
BrickGirl - I don't think one shot of vodka will affect things much, if you're hypocaloric. Unless you're doing them at 10-minute intervals, lol.