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every check written to petitioner was embezzled, resulting in the
$1,801,213 total originally claimed in the refund request.
On January 24, 2001, Ms. White filed a police report with
the Jacksonville Sheriff’s Office. The police report did not
mention a sizable embezzlement loss.4 The police report is the
only report petitioner filed with law enforcement officials with
respect to the claimed theft loss.
Although petitioner and Ms. White have divorced since the
discovery of the alleged embezzlement, petitioner occasionally
sends Ms. White money. Petitioner gave Ms. White $1,000 for her
travel expenses from Pensacola to Jacksonville to testify at the
trial in the instant case. Petitioner also gave Ms. White $500 2
weeks prior to the $1,000 gift.
During 2001, petitioner filed a civil action against Ms.
Clark and Ms. Ellis seeking damages for the amount of the theft
loss. Petitioner entered into a settlement agreement with Ms.
Ellis and Ms. Clark on January 9, 2003, that required them to pay
petitioner $12,000 each. Ms. Ellis discharged her liability
under the settlement in a chapter 7 bankruptcy. On February 14,
2006, petitioner filed against Ms. Clark a motion for final
4The police report claims the theft of personal property,
mostly tools and office equipment. Ms. White testified at trial
that “Some of those things have since been found.” The only
mention of checks is in the “Additional Information” section
after the enumeration of stolen items.
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Last modified: May 25, 2011