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charges were dropped because of insufficient evidence of criminal
intent.
After his employment with the CFDA ended, Mr. Rowe started
his own dental practice, and he also provided dental services
through another business. In April 1995, Mr. Rowe was convicted
of Federal money laundering. He was sentenced to 33 months in
prison and ordered to make restitution of $359,452.17 to the Bank
of New York. In November 1997, Mr. Rowe pleaded guilty to 51
counts of unlawful compensation under Florida State Medicaid laws
and one count of organized fraud. He was sentenced to 8 months
in prison and ordered to make restitution of $5,051.45 to the
Department of Health and Human Services. The 1997 conviction
stemmed from unlawful acts performed by Mr. Rowe in connection
with providing dental services.
During her marriage to Mr. Rowe, petitioner was primarily a
housewife. She engaged in occasional work as a substitute
teacher, did some office filing, and volunteered at church.
Petitioner’s personal income during the years in issue was
minimal. Petitioner has no background in accounting, tax, or
other financial matters. During the years in issue, petitioner
did not have expensive jewelry, drive a luxurious car, or wear
designer clothes. Petitioners’ primary residence during the
years in issue was sparsely furnished with old office furniture
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