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After filling the duffle bag, petitioner left to reconcile
the drop envelopes and the daily sheets. After reconciling these
amounts, petitioner destroyed these documents.
From the daily sheets and the drop envelopes, petitioner
created "daily report sheets" and made ledger entries summarizing
the Bijou's monthly cash receipts. Petitioner's accountant used
the ledger to prepare the Bijou's income tax return. Petitioner
did not include all of the Bijou's cash receipts in the daily
report sheets or ledger.
Petitioner generally made the daily deposit for the Bijou.
Petitioner did not deposit all of the Bijou's cash receipts into
the corporate bank account. At times, petitioner deposited only
one-half of the day's receipts.
On a few occasions when petitioner was on vacation, Walter
Killeen, the unofficial manager of the Bijou from 1979 until
1981, collected the drop envelopes and deposited the Bijou's
receipts. Petitioner instructed Killeen to use deposit slips
previously prepared by petitioner and to deposit only up to the
amount already listed on the deposit slip for any particular
date. Petitioner instructed Killeen to put the rest of the
receipts aside for petitioner.
The Screening Room operated in a similar fashion to the
Bijou. Petitioner was not present on a daily basis at the
Screening Room, so Killeen, who became the Screening Room's
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Last modified: May 25, 2011