- 22 - Unfortunately, the records Short and Mr. Walker maintained with respect to the payments due Short under their overbilling and kickback arrangement, were not introduced in evidence. Neither did Mr. Walker offer in evidence the records he maintained with respect to his overbilling and kickback arrangement with Simmel. We are also skeptical of Mr. Walker's claim that, during his trips to California where Simmel lived and worked, Mr. Walker delivered large amounts of cash to Simmel, in addition to the cashier checks. Mr. Walker was unable to roughly estimate the alleged amounts of cash given to Simmel. Simmel, in his testimony, denied receiving any additional cash payments from Mr. Walker. As indicated above, the record does reflect that some additional payments were made to Short during 1980 and 1981. Short testified he received a total of $2,000 or $3,000 in additional cash payments from Mr. Walker. He further testified that Mr. Walker took Short and his wife to the 1980 Super Bowl, had given Short and his wife items of jewelry, and paid for sport fishing boat charters on fishing trips that Short took. Short treated these trips, outings, and jewelry items that Mr. Walker provided as payments due Short under their overbilling and kickback arrangement. Doing the best we can on the record presented, and bearing heavily against Mr. Walker because this inexactitude is of his ownPage: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Next
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