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deception, two sets of books were maintained, one to be shown to
the Government and the other accounting for what had really
happened. The set of books employed to prepare partnership
returns of income and reports of the partners' distributive
shares of deductions and credits was knowingly inflated. For
some of the partnerships, not including Caldwell, checks drawn in
amounts representing the inflated prices were provided to sellers
of the films, who endorsed these checks and returned them to the
conspirators. Thereafter, cash in lesser amounts than the face
amounts of the checks was paid to the sellers in place of the
checks, resulting in “skim money” to the conspirators. For other
partnerships, including Caldwell, the conspirators interposed a
third party, which they controlled, between the seller and the
purchaser of the film and used this controlled third party to
achieve a similar inflation of these partnerships’ purchase
prices for movies and concurrent diversion of skim money to the
conspirators. For Caldwell, the interposed controlled third
party was Cinepix Establishment, and the movie that was the
subject of the transaction in issue was "Adios Amigos". In
addition, contracts were backdated so as to allow some of the
purchases to avoid the operation of a change in law providing,
with effect on contracts not finalized prior to September 11,
1975, that nonrecourse notes could no longer be included in the
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