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know how to make such deposits. We find this explanation
implausible given Mr. Zhadanov’s level of education and
entrepreneurial efforts at Vortex. In addition to his position
as president of Vortex, Sam Zhadanov held numerous U.S. patents
and a degree in mechanical engineering. We do not find his
testimony regarding his inability to perform such ministerial
tasks as depositing cash in a bank account to be credible.
Second, Mr. Zhadanov testified that he did not deposit cash
into the Vortex checking account because Belkin and Edelson did
not want to be revealed as the source of such cash. Mr. Zhadanov
testified that he did not question the request because he
believed Belkin and Edelson had a legitimate business, as they
sold the plastic vials openly in their stores. Whatever Mr.
Zhadanov’s belief might have been when Vortex first agreed to
manufacture plastic vials for Belkin and Edelson, the evidence
reflects that, no later than July 1991, Mr. Zhadanov became aware
of the intended use of the plastic vials, but he did not
terminate his business dealings with Belkin and Edelson.
Instead, Mr. Zhadanov attempted to hide Vortex’s involvement in
the manufacturing process by arranging for a front company to
“rent” Vortex’s operation.
(3) Concealment of Assets. Vortex concedes that it did not
deposit the cash income derived from the manufacture and sale of
the plastic vials in its corporate bank account or report the
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