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Even if we hypothetically assumed that Short's and Simmel's
total shares (consisting of the agreed and alleged additional
payments) under the overbilling and kickback arrangements were so high
as to equal 10 percent of West Jersey's annual gross sales
to their respective employers, the possible additional payments
indicated is far less than the $407,900 Mr. Walker asserts.3 Moreover,
the record in the instant cases does not disclose whether other B.F.
Shaw and Pullman employees, besides Short and Simmel, placed purchase
orders with West Jersey during 1978 through 1981. The overbilling and
kickback arrangements may not have operated with respect to these
possible sales transactions involving other B.F. Shaw and Pullman
employees.
3Our calculation is as follows:
Short
10 Percent of Possible
West Jersey's Additional
Gross Sales to Agreed Payment Payments
Year B.F. Shaw Made of Boat Owed
1980 $44,593.90 $44,141.87 $452.03
1981 41,067.60 -- 41,067.60
Simmel
10 Percent of Possible
West Jersey's Additional
Gross Sales to Agreed Cashier Payments
Year Pullman Check Payments Owed
1978 $45,593.90 $58,150.00 ($12,556.10)
1979 75,343.00 50,705.16 24,637.84
1980 93,705.21 59,175.00 34,530.21
1981 51,350.17 11,000.00 40,350.17
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