Joao Montoro and Neuza Paula - Page 16

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          into evidence to show that petitioner-husband had made three cash           
          deposits of $9,500 each on April 4, 1991, to three bank accounts.           
          However, Exhibit AG does not differ substantially from his                  
          testimony.  The bank's criminal referral report said that                   
          petitioner-husband deposited $28,500 in "new, crisp $100 bills"             
          in three bank accounts.  Respondent contends that this impeaches            
          petitioner-husband's testimony that the money he deposited was              
          from cash he had in his safe in Brazil since 1989. We disagree.             
          The fact that the $100 bills were new and crisp in 1991 does not            
          establish that the bills were issued after 1986; they may simply            
          have been uncirculated.  Thus, Exhibit AH does not impeach                  
          petitioner-husband's testimony that the cash he deposited was               
          from his safe in Brazil.                                                    
               Respondent contends that petitioner-husband's lack of memory           
          about the nature of the April 4, 1991, deposits is analogous to a           
          denial.  Respondent relies on United States v. DiCaro, 772 F.2d             
          1314, 1321-1322 (7th Cir. 1985); United States v. Rogers, 549               
          F.2d 490, 496 (8th Cir. 1976).  Respondent's reliance on those              
          cases is misplaced.  In United States v. DiCaro, supra at 1321-             
          1322, a witness had testified to certain facts before a grand               
          jury but claimed to have forgotten those facts by the time of               
          trial.  See, e.g., United States v. Murphy, 696 F.2d 282, 284               
          (4th Cir. 1982) (witness' lack of memory impeached by his prior             
          grand jury testimony); United States v. Rogers, 549 F.2d 490,               






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