Lloyd E. Dawson, Jr. - Page 6

                                        - 6 -                                         
          the sole proprietor of a computer consulting business that                  
          included the delivery of computer equipment and the setting up of           
          computerized bookkeeping and payroll systems.4  Petitioner                  
          installed computer equipment for PAHHS and BHHS and set up their            
          computerized bookkeeping and payroll systems.  He also taught the           
          employees of PAHHS and BHHS how to use the systems.  Such                   
          computerized bookkeeping and payroll systems that were set up by            
          petitioner included the four payroll checking accounts and the              
          four general checking accounts maintained by PAHHS and BHHS that            
          are referred to above.  Petitioner also installed computers in              
          the offices of other corporations operated by Dr. Constant.                 
          During 1988, petitioner also worked as a “handyman” for BHHS,               
          setting up offices and moving boxes and furniture.                          
               During 1988, Ms. Dawson caused checks to be issued to                  
          herself from the payroll checking accounts maintained by PAHHS              
          and BHHS for her wages from the corporations in the amounts of              
          $35,903.12 and $33,854.68, respectively.  Also during that year,            
          in addition to the checks for her wages, she used the                       
          computerized payroll system installed by petitioner to cause                
          checks to be issued to herself from the payroll checking accounts           
          in the amount of $153,726.  Ms. Dawson signed each of the checks            

          4                                                                           
               Petitioner operated such business from the middle of 1987              
          through the end of 1989.                                                    






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011