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in the Courtyard by Marriott Limited Partnership, a personal
investment which indicates some business knowledge on her part.
That same year, she received money from her Yorkton Securities,
Inc. brokerage account and deposited it into her personal bank
account. She also took title to, and paid for, a Rolls-Royce and
$17,000 in Canadian furs, and she wrote a cashier’s check and a
check to cash totaling over $600,000. These transactions
establish that Ms. Ford personally benefited from the fraudulent
scheme of which she now claims utter ignorance. She sent a
handwritten letter to an international banker in Luxembourg less
than a year after she signed the fraudulent return, instructing
him in detail to open an overseas bank account in her name. Such
evidence of actions subsequent to the act at issue is admissible
where it shows knowledge, intent, or absence of mistake. Fed. R.
Evid. 404(b); Huddleston v. United States, 485 U.S. 681 (1988)
(the conditional relevancy of subsequent acts is determined by a
preponderance of the evidence); United States v. Olivo, 69 F.3d
1057 (10th Cir. 1995) (conditionally relevant evidence that
criminal defendant, charged with possession of marijuana with
intent to distribute, still had some marijuana in his car over a
year after the alleged crime, held admissible). The Court
concludes that Ms. Ford was directly involved in the financial
transactions of 1986 and finds her testimony to the contrary not
credible.
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