Dennis C. Gandy - Page 12

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               Cash receipts or cash from the negotiation of checks was               
          turned over to petitioners.  Cash was kept in the receptionist's            
          desk drawer; if a large amount accumulated, Mr. Gandy put it in             
          the safe at petitioners' residence.  At the end of the day, any             
          cash remaining in the drawer would be given to petitioners.                 
          Mrs. Gandy sometimes used cash from the drawer to buy groceries,            
          putting in a receipt in order to account for the day's                      
          transactions to Mr. Gandy each night.  The office did not have a            
          safe or alarm system.  Money that was put into the safe at                  
          petitioners’ residence was not returned to the office.                      
          Sometimes, Mr. Gandy would make cash payments to the laborers               
          from the money at the residence.                                            
              Some of petitioners' household bills were paid from the                
          nursery bank account.  When paying utility bills that included              
          both the nursery and their residence, Mrs. Gandy would indicate             
          in the nursery checkbook what amount was for their residence.               
          Petitioners wrote a check from the nursery bank account to                  
          themselves every few weeks and deposited it into their personal             
          checking account for living expenses; the amounts of those checks           
          usually were $1,000, $1,500, or $2,000.  During 1985 through                
          1987, the total amounts that petitioners withdrew from the                  
          nursery bank account for deposit into their personal checking               
          account were:                                                               







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Last modified: May 25, 2011