BLING BLING BAD GUYS Last night’s glittering Grammy party at the luxurious new showroom of Louis Le Jeweler was ruined by the worst possible gate-crashers – armed robbers who made off with millions of dollars’ worth of jewelry, some of it snatched right off guests like Mixmaster Z. His diamond-encrusted necklace was ripped from his neck & broke into pieces in the process, leading to an interesting discovery. Police found the stones they gathered off the floor were nearly worthless. But they’re hoping the robbery suspect, Jake Blake (who they arrested as he was fleeing the scene – a former member of Mixmaster Z’s entourage) will be a lot more valuable. Not to mention the reams of business documents in Louis Le Jeweler’s office, which indicate major financial losses. You are a leading certified fraud examiner who’s been put on the case by a client, an insurance company. They’re potentially liable for covering millions of dollars of bling: the pieces taken from Louis Le Jeweler’s display cases, the ones he loaned to guests, and many others he sold to guests like Mixmaster Z & Bryanna. All these good customers naturally took his recommendations when insuring their gems. And all the policies were written by one person – Sally Henderson – who has problems of her own. So does your client owe anyone anything, or is it just a scam? And who’s playing who? Follow the twisted financial trail laid out in all the records you’ll find, and you should be able to figure it out. Like who has the biggest debts and the biggest motive to steal. Or whether anyone has given Jake Blake, Sally Henderson or Sammy The Squint a secret payoff. Your office 1. Suspects Louis Le Jeweler Celebrity has gone to his head, and he’s made lots of bad decisions. A quick look at his business records indicates that opening the luxurious new showroom was the straw that broke the camel’s back. This once prosperous jeweler is now in significant debt and had plenty of opportunity to substitute fakes for the real thing, then stage the robbery to get the insurance money. Mixmaster Z, prime time producer Although he’s responsible for many top 40 hits, his financial statements are singing a much sadder tune. The last novelty rap act he sponsored caused millions in losses. Suffice it to say, cold hard cash would be a lot more useful than a $250,000 necklace with a Bentley hood ornament rendered in diamond pave. Working with Louis Le Jeweler alone, he could also have staged the robbery, but you’ll need to check out his insurance policies to see what kind of reward he’d reap. Sally Henderson, senior insurance agent As much as you hate to suspect your own, she’s got an illness in the family and lot of extra debts – just take a look at all her bills and the numerous personal days listed in her personnel records. Some extra money would come in handy right now. Sally could have gotten some by taking a kickback from any of her customers to appraise and insure the gems for far more than they’re worth and then approving the robbery claim for payment. Are there any traces of under-the-table payments in her accounts? Biff Wesley, Jewelery Store Employee He crafted the pieces with substandard gems – and based on some interesting documents in his locker, he’s also got a gambling problem. Did he substitute low- quality stones in the pieces at issue, then sell the original legitimate gems for fakes? Bryanna, America’s newest pop princess She’s a singing sensation who loves the finer things in life – like the hundreds of thousands of dollars’ worth of bling she’s bought from Louis Le Jeweler. But can she really afford the luxe life, or is she mortgaged to the hilt? And is Mixmaster Z taking her for a ride? Sammy the Squint, Jewelery Appraiser: He signed the overvalued appraisals for Louise Le Jeweler’s pieces, eventhough anyone with any experience in the trade would immediately know that they were looking at fakes. Was he careless, incompetent or part of the scheme? Will a closer look at his bank records clear up the mystery? Jake Blake, robbery suspect: Jake was a leading member of Mixmaster’s entourage and staff until their falling out, which cut off the source of his funds – and obviously led to his getting involved in this robbery. But was he acting alone or conspiring with someone who had a big insurance settlement to gain? Although Jake is being held incommunicado by the police, his finances should have a lot to say. Do his bank accounts show any evidence of payoffs from one of the other suspects? Insurance Agency 1. Insurance Sounds like Mixmaster Z likes to keep himself covered. Not important. policy payable In the event of failure to fulfil contractual concert to… obligations on behalf of Bryanna, Mixmaster Z is indemnified to the amount equal to the losses incurred. Sally says – There’s nothing wrong with those policies. Everything was approved by HQ. 2. Appraisals The same appraisals as the ones in Louis’ office – Notice that the following in Sally’s eventhough it’s Bryanna’s bling? item belongs to Bryanna, files but the appraisal is found Appraised value of jewelry owned by Bryanna: in Louis’ office: - 24-karat gold & diamond necklace - $15,000 Diamond pave - Diamond-pave wristwatch - $20,000 wristwatch – appraised - Sapphire & diamond pendant earrings - $30,000 value $20,000 - Solid platinum necklace with diamonds - $75,000 Could be that Louis Appraised value of jewelry owned by Louis Le Jeweler wants to sneak the claim - 15-karat gold & emerald ring - $25,000 past Sally later on, after - Ruby & diamond pave bracelet - $55,000 the robbery? Sally might not notice since she’s Sally says – That’s not my area. You’re going to have to preoccupied. ask Sammy. 3. Insurance So Louis is looking forward to a big payoff. A clear motive for a policies in staged robbery. Sally’s Policy holder: Louis Le Jeweler files Coverage includes: Jewelry - $1,000,000 Sally says – There’s nothing wrong with those policies. Everything was approved by HQ. 4. Incomplete If the policy isn’t valid, then neither Bryanna nor Mixmaster Z does not policy in Mixmaster Z will benefit from the heist. That sure have a motive; neither Sally’s changes their motives! does Bryanna. files Insurance policy forms for the gems owned by Bryanna, completed but unsigned and marked unpaid. Sally says – I’ve written to Mixmaster several times but he never got back to me – clearly we don’t have to pay any claims on those policies. 5. Sally’s Sally’s staying plenty busy – but it doesn’t have much to Pre-occupied with datebook do with insurance. mother’s illness. 12 Nov, 9.30 am – Dr Rose 14 Nov, 11 am – Meeting with Louis Le Jeweler 25 Nov, 12.15 – Dr Prober 6. Sally’s Hi Sally, I need to have a sit down with you soon over Not important. email the Cunningham file. –D- 7. Letter Dear Mr. Smith, Thank you for contacting the agency. I Not important. from Sally would be glad to meet with you at your convenience, or we could talk on the phone. I look forward to working with you. Regards, Sally Henderson 8. Email Illness in the family & a busy workload are a lot to Pre-occupied with from Sally handle. mother’s illness. Hi Mom, Sorry to hear about your continuing problems. We will get to the bottom of it. I support you all the way. 9. Sally’s Sally isn’t doing very well. Hope it hasn’t affected her Needs money for credit card judgement. mother’s illness. bills American Express total - $3,000 Visa card total - $7,495 Sally says – Yes, mother is sick and I’ve gotten a bit behind on my bills. It’s none of your business. 10. Sally’s Sounds like Sally’s mother is sick – she’s got to be Pre-occupied with medical distracted. mother’s illness. bills Klaus Prober, MD Patient name: Mildred Henderson Surgical procedure/Code 3958BB - $5,000 Patient name: Mildred Henderson Diagnostic Imaging G/I tract MRI - $1,200 Appraiser Office 1. Sammy’s Sammy’s working very hard. Not important. business Dear Mr. Dolan, I thought of you the other day talking correspond with our mutual friend Marty. Any time you need my ence services, I’m more than happy to oblige. 2. Photos of A picture is worth a thousand words – but are these Indicates that Sammy is jewelry in pieces really worth thousands of dollars? frequently overvalues Sammy’s jewelry, maybe without files Photo 1 – An oversized Mercedes hood ornament in basis. This looks diamond pave. suspicious. Photo 2 – Three-knuckle ring in solid gold, studded with rubies & diamonds. Photo 3 – Sapphire navel ring. 3. Appraisals Better ask Sammy how he’s backing up all these values. Indicates that Sammy is for Louis frequently overvalues in Platinum ornament – 150 1/8 carat diamonds in pave jewelry, maybe without Sammy’s setting basis. This looks files Value - $85,000 suspicious. 4. Letter to When people can’t pay the rent, sometimes they bend the Sammy has financial Sammy rules. problems. Lincoln Towers Dear Sirs, The rent for November is past due. Please remit a payment of $2,750 at your earliest convenience by the 15th to avoid a late fee. Thank you, Seymour Punnett, Rental Manager 5. Invoices to Pretty high prices – and pretty high fees Compare this with the Louis next item. Sammy the Squint Jewelry Appraisals 10-karat gold men’s watch – appraised value $10,000 Fee (based on $10 per $1000 appraised value) - $100 Diamond pave bracelet – appraised value: $20,000 Fee (based on $10 per $1000 appraised value) - $200 Diamond, ruby & platinum necklace – appraised value: $185,000 Fee (based on $10 per $1000 appraised value) - $1850 Sammy says – OK so maybe Louis pays a little better than some of my other clients. 6. Invoices & These fees don’t measure up with what Louis was paying. Notice that for a similar appraisals Wonder why! item, e.g. 10-karat gold men’s watch, the Jewelry appraisals appraised value for other 10-karat gold men’s watch – appraised value $5,000 clients was $5,000 but Fee (based on time & materials) - $40 for Louis it was $10,000. Emerald & diamond brooch in platinum setting – Also, the fee calculation appraised value: $42,500 is different: for other Fee (based on time & materials) - $250 clients, it was based on time/materials; for Louis, Pearl & diamond necklace – appraised value: $12,000 it was based on $10 per Fee (based on time & materials) - $75 $1,000 appraised value. Possible reason: a “bribe” in return for a high appraisal value, for the benefit of the insurance company. 7. Sammy’s He’s getting some money from somewhere. But where? Cancelled cheques – bank financial problems. records LeftBank Account Number: 11742674 Statement period: 27 Jan – 28 Feb 2004 Deposit: $3,000 Withdrawals: $4,200 Cancelled cheques: #442 Paid to Lincoln Towers Rent $1,000 #443 Paid to Commercial Properties Inc Office rent $1,200 #450 Paid to Happy Dry Cleaners $180 #459 Paid to Lou Canova Cody Parking Co, $300 Sammy says – Business is slow sometimes, but things eventually pick up. 8. Fax to Sammy’s financial picture isn’t looking pretty. Sammy has financial Sammy problems. To: Sammy the Squint From: Evergreen Office Supply Your amount is delinquent to the amount of $350. Please remit payment by the 1st of next month. To: Sammy the Squint From: Evergreen Office Supply We still haven’t received your January payment. Please send it in immediately. Any problems call Jenny at our office. To: Sammy the Squint From: Dunning & Partners, Collection Agency To settle your account with Evergreen Office Supply, please send us a cheque for $350. Maison Bling 1. Maison Hmm…seems like Louis charges a lot for all that bling – Overcharging Bryanna. Bling’s particularly if the customer is Bryanna! But not a crime. sales receipts 24-karat gold pocket watch - $8,750 Buyer – Mrs. Gumblotz Cultivated pearl earrings - $2,500 Buyer – Bill Ruff Diamond pave watch - $20,000 Buyer – Bryanna Diamond, ruby & platinum necklace - $185,000 Buyer – Bryanna (for Grammy show) Louis says – I’ve got a world class business, and my business is doing fine. 2. Louis’ Louis deals in luxury – and he’s got the bills to prove it. Louis has financial credit card But is his business making enough to support his problems. bills lifestyle? American Express: Billing period 7 Dec – 7 Jan Nabob Restaurant - $650 Classic Auto Detailing - $150 La Coze Caterers - $15,000 Armani - $3,000 3. Maison This new showroom looks like a million bucks – and Louis has financial Bling apparently that’s practically what it cost. Wonder if problems. constructio Louis is in over his head? n bills $5,000 sheetrock $12,500 marble floor $10,000 cabinetry $20,000 carpentry $6,000 electrician 4. Maison Seems like these are the stones that Louis has been using. Louis has been using Bling And they’re not the type you would use in a $185,000 cheap stones to make supplier bracelet. jewelry. receipts Weisman Precious Stones – 1200 cubic zirconia - $6,000 LaRue Lapidary – 550 Garnets - $5,500 Brilliant Gems, Inc – 375 citrines - $1,875 5. Louis’ Louis is plenty busy – but I have a feeling what he’s Not important. appoint- really up to won’t be in his datebook. ments 10 Jan, 3 pm – Meet with Roberto to go over catering menu for Grammy party. 12 Jan, 8 am – Contractors meeting at store space to finalise plans 15 Jan, 7.30 am – Nabob dinner with Mixmaster Z 6. Louis’ Looks like when it comes to bling, Mixmaster Z would Not important. emails: rather borrow than buy. Mixmaster Z Hi Louis, Our new girl group “Delta V” is going to show up at the premiere and it’d be hot to have them flashing all kinds of jewels on the red carpet. Can you do us a big favour and loan us some? Thanks in advance, Z. Hi Louis, Please send me all bills for Bryanna’s jewelry. Thanks again for hookin us up for the Grammy’s. Z Hi Louis, Lunch Thursday? 12.30 is good for me. Z Hi Louis, We need to talk about the party. Is the caterer doing finger food or a sit-down or what? Call me. Z 7. Bills from Hmm – seems like these fees (and values) are pretty high On the surface, it looks Sammy – better pay a visit to Sammy soon. like Sammy’s the Squint overcharging Louis. But Jewelry appraisals Louis benefits from the 10-karat gold men’s watch – appraised value $8,750 higher appraisal values. Fee $87.50 (Based on $10 per $1,000 appraised value) Diamond pave wristwatch – appraised value $20,000 Fee $200 (Based on $10 per $1,000 appraised value) Diamond, ruby & platinum necklace– appraised value: $185,000 Fee $1850 (Based on $10 per $1,000 appraised value) Pearl & diamond necklace – appraised value: $12,000 Fee (based on time & materials) - $75 8. Maison There’s plenty in store at Maison Bling. But is this really We should question the Bling what the goods were worth? real value of the jewelry. inventory 25 necklaces – net value: RM1.5 million 120 rings – net value: $1 million 9. Louis’ Louis’ been making lots of visits to the piggy bank – Paying off Jake Blake. bank where is the cash going? statements Last Manhattan Bank Account #021395974 Opening balance $26,000 Deposits: 2 Jan - $12,000 2 Feb - $2,500 Withdrawals: 4 Jan - $100 9 Jan - $100 13 Jan - $150 19 Jan - $100 24 Jan - $200 3 Feb - $100 8 Feb - $20,000 15 Feb - $20,000 10. Louis’ Hmm…wonder if Sally is really staying on top of the job. Looks like Louis wants emails – Better visit her too. to check whether his Sally policy will be affected if Henderson Hi Louis, I owe you an apology for the late reply, but I he loans +-*out jewelry. did get all your messages. Here’s the good news – as As a preparation before long as you loan out no more than $1 million worth of the robbery? jewelry, you’re fine in terms of coverage. Any further questions, feel free to call me. Regards, Sally Henderson. Louis says: My premiums are all paid up. If you’ve got any problems with the policy, don’t ask me, ask Sally Henderson. 11. ATM That’s a pretty big amount of cash. Wonder what he’s Louis withdrew the receipts doing with it? money to pay Jake Blake. See 9. 8 Feb - $20,000 Maison Bling’s workroom 1. Biff’s bus There’s only 1 reason I know of that sends people to Biff gambles – financial ticket Atlantic City. motive. 1 round-trip ticket: Penn Station, Atlantic City. Biff says: So I like to go to Atlantic City and maybe gamble a little – I’m not hurting anyone! 2. Biff’s Yikes! Looks like Biff is in over his head – could he Biff has financial gambling have switched the stones? problems – positive markers motive. OohLaLa Casino: For the month of January, Mr. Biff Wesley owes OohLaLa Casino $3,000 for gambling privileges. 3. Biff’s credit Biff’s making a pretty big payoff considering how Biff seems to have the card payment much he makes. Wonder where the money came money to pay off his from. overdue credit card account. And his pay is UbiquitousBank credit card statement – ACCOUNT only $750 per week. OVERDUE 1 Feb – 28 Feb 2004 January balance: $3,500.00 New charges: $2,400.00 Total outstanding: $5,900 Enclosed is a cheque from TrustBank of NYC Account # 13782579 for $5,900 Biff says: I guess I got in a little over my head, but I’m trying to pay it off. 4. Workroom Pretty pricey goods – if they’re real. Cheap stones used in inventory expensive jewelry. If 1 ruby, diamond & platinum bracelet: $185,000 the jewels get stolen, and 1 gold & sapphire bracelet: $75,000 Louis claims for 1 diamond pave wrist watch: $20,000 insurance – it’s a fraud. 1 emerald & diamond ring: $120,000 Biff says: Louis takes care of all that, not me. 5. Shipping Lots of stones coming in – but what kind are they? receipts Weisman Precious Stones – receipt for shipping Items: 1,200 6. Gems No diamonds, rubies or emeralds – something’s definitely up at Maison Bling. Cubic zirconia worth a fraction of the cost of diamonds. Garnets worth a fraction the cost of rubies. Peridots worth a fraction the cost of emeralds. 7. Payroll So here’s Biff’s bank account number. Wonder if Biff managed to pay off deposits for he’s been making any other deposits I should know his overdue account, but Biff about. he got his money from his mother – not as a TrustBank of NYC Deposit Slip for Biff Wesley, 1/2 result of receiving a Account #13782579 - $750.00 bribe. TrustBank of NYC Deposit Slip for Biff Wesley, 1/9 Account #13782579 - $750.00 8. Biff Wesley Mrs. Wesley’s phone number: 555-545-9856 Mrs. Wesley says: Yes, I gave Biff money to pay his gambling debts. He’s just a good boy who got in over his head. Bryanna’s manager’s office 1. Bryanna’s Total income $1 million Not important. income tax return Bryanna says: You’ll have to ask my manager or producer about the numbers. I’m an artiste. 2. Bryanna’s Celebs never do anything small, especially when it Not important. bank comes to spending. statements Big Manhattan Bank Cheque #124 – Paid to Donald Elman Properties Rent for penthouse $3,750 Cheque #225 – Paid to Mixmaster Z Management fee $100,000 Cheque #240 – Paid to Canyon Spa Weekend $5,000 Cheque #300 – Paid to Mixmaster Z Clothes/accessories $51,875 3. Bryanna’s Bryanna leads the glamorous life. Not important. credit card bills American Express Platinum Card Account #2317 4589 6621 Gucci: $1,500 Versace: $4,750 LuxeAir: $3,000 Le Hotel, London: $4,200 Bryanna says: I don’t worry about stuff like that. The little people will take care of it. 4. Letter to Hollywood Glamour Magazine Not important. Bryanna Dear Bryanna, Joanna Maxwell would love to interview you for the February issue, which has a Grammy focus as you know. We’d love to do it face to face, that way we can also take the photo for the piece. You can contact me, Joanna’s assistant, at your convenience. Sincerely, Natalie Barnes 5. Letter to Hmm….shouldn’t her manager help keep her Not important. Bryanna, accounts in order? unopened Dear Bryanna, I feel that it’s my fiduciary duty to tell you that your spending has increased to the point where your earnings, although considerable by normal standards, can’t keep up. I am concerned where this is heading, and therefore request a meeting with you as soon as your schedule permits. Regards, Eliot Bryanna says: Discount duds? Not this girl. I only wear designer. 6. Bills from Wonder what Bryanna would think if she knew those Mixmaster Z is Mixmaster Z designer duds came from the outlet. overcharging Bryanna. But that doesn’t mean Giorgio’s: he’s committing a fraud. 1 Donna Karan dress - $1,750 1 pair Gucci pumps - $775 Marcus Bergdorf: 1 Judith Leiber handbag - $1,200 1 pair Manolo Blahnik shoes - $850 1 Russian sable coat - $50,000 Bryanna says: What? He charged me $50,000 for a diamond watch? That loser told me it was a gift! Mixmaster Z’s office 1. Letters to Clearly all is not well in the house of Z. Financial problems. Mixmaster Z Lenny the loan shark: U owe me $1,200 Rolls-Royce Bentley: Dear Mr. Z, You are overdue 8 weeks on your payments for Turbo R. We need a payment of $1,800 by the 15th of the month, or the contract will be terminated. Sincerely, Renae G., Manager. Ubiquitous: A payment on the 1221 River Road property is due by the end of February, or we will have no choice but to commence foreclosure. Sincerely, Emilie S, Mortgage Agent. Mixmaster Z says: You know what? I’m done talking. Call my lawyer if you want to know about that. 2. Mixmaster Z’s Mixmaster Z is dancing as fast as he can. Not important. emails Yo D, I got your message. The mixdown is Wednesday, 12 midnight. Need your input. Z. Hi Bryanna, When you’ve got a sec, I need $303 for your insurance premium. Thanks, Z Dear Ahmet, You were right about Kurzweil. Killin’ synthesizer sounds. I owe you big. Love to ya, Z 3. Mixmaster Z’s When you’re in the music biz, you’re always only as Not important. calendar good as your next deal. 15 Jan, 8.30 am – Meet with Rusty at Jam Jam 22 Jan, 3 pm – Meet with lawyers over “Delta V” contract, Black Rock 2 Feb, 1 pm – Lunch at Ray’s with Rusty & Ahmet 4. Mixmaster Z’s Looks like Mixmaster Z has drained the well dry. Financial problems. bank statements Account name: Mixmaster Z Productions Overdraft: $12,500 Account name: Mixmaster Z Overdraft: $5,000 5. Mixmaster Z’s With this much overhead, it’s not surprising Financial problems. credit card bills Mixmaster Z is in over his head. American Express Titaniumcard – Mixmaster Z Account #1123 7685 3329 Balance $8,375 Finance charges $90 Minimum payment due $65 LeftBank Platinum Card – Mixmaster Z Account #4506 654 2260 Balance $6,550 Finance charges $70 Minimum payment due $49 6. Payroll Hmmm – Jake was arrested at the scene, his bank Further research into deposits for records are certainly worth a look. Jake Blake’s account Jake Blake shows a number of United Bank deposit slip for Jake Blake, 1 Oct substantial cash deposits, Account # 23784675 which could match with $925 the cash withdrawals from Louis’ account: United Bank deposit slip for Jake Blake, 8 Oct Account # 23784675 8 Feb – Withdrawal $925 $20,000 9 Feb – Deposit into Jake Further research on Jake Blake’s bank account: Blake’s account $9,000 Re-United Bank Account #23784675 10 Feb – Deposit into Opening balance: $348 Jake Blake’s account Deposits: $9,000 2 Jan - $650 9 Feb – $9,000 15 Feb – Withdrawal 10 Feb – $9,000 $20,000 16 Feb – $9,000 16 Feb – Deposit into 17 Feb – $9,000 Jake Blake’s account Withdrawals: $9,000 4 Jan - $100 17 Feb – Deposit into 28 Jan - $150 Jake Blake’s account $9,000 Mixmaster Z says: Yeah, I know him. But I fired that fool months ago and haven’t seen him since. Seems to indicate that Ask Louis, he knows him too. Louis is paying off Jake. 7. Bills to Looks like Mixmaster Z’s been doing some discount Mixmaster Z may be Bryanna shopping. overcharging Bryanna, but this is not a crime. PriceBusters 1 Donna Karan dress - $160 1 pair Gucci pumps - $125 Dilbert’s Discount Couture: 1 Judith Leiber handbag - $85 1 pair Manolo Blahnik shoes - $175 1 secondhand Russian sable coat - $25,000 Mixmaster Z says: So I cut a few corners. Artist development costs a fortune. I meant to make it up to her on the back end. 8. Invoices to Buy low and sell high are usually sound business Mixmaster Z may be Bryanna strategies – but when you overcharge your clients, overcharging Bryanna, it’s not quite the same thing. but this is not a crime. Giorgio’s: 1 Donna Karan dress - $1,750 1 pair Gucci pumps - $775 Marcus Bergdorf: 1 Judith Leiber handbag - $1,200 1 pair Manolo Blahnik shoes - $850 1 secondhand Russian sable coat - $50,000 9. Mixmaster Z’s Sounds like Mixmaster Z doesn’t own anything but Mixmaster Z has car lease his designer suits – and he probably even got those financial problems. A documents for free. possible motive. But remember, he’s not Lease agreement for Bentley Turbo R with Rolls covered for insurance. Royce Bentley. 10. Sales receipt So here’s the receipts for the bling that Bryanna Not important. from Louis Le bought. Jeweler Diamond pave watch, $20,000 Buyer: Bryanna 11. Insurance Mixmaster Z always makes sure he’s protected. Not important. policies payable to In the event of failure to fulfill contractual concert obligations on behalf of Bryanna, Mixmaster Z is indemnified to the amount equal to the losses incurred. Mixmaster Z says: Of course I keep a lot of insurance policies. Do you know what this stuff is worth? 12. Insurance Now that the gems are stolen, Bryanna’s out in the This rules out Mixmaster policies for cold. Z (and Bryanna) as gems suspects. Insurance policy forms for gems owned by Bryanna, completed by lacking an agent’s signature. Mixmaster Z says: OK, OK, I never executed the policy. But I meant to. I’m just busy. Conclusion Criminal? Louis Le Jeweler Crime? Insurance Fraud Incriminating evidence? 1. Invoices from Sammy the Squint 2. Bank statements showing withdrawals from Louis’ account 3. Bank statements showing corresponding deposits in Jake Blake’s account 4. Insurance policies showing that Louis will profit from the crime 5. Maison Bling supplier receipts showing the true value of the jewels As shown by the extraordinarily high bills, he bribed Sammy to value second-rate pieces for far more than they were worth. Then he withdrew the cash and paid Jake Blake to steal the goods. Because of Sally Henderson’s troubles (family illness), he thought he could sneak the bad claims by her. Biff Wesley made the bad pieces, but he was only doing what he was told; he actually got the money to pay off his gambling debts from his mother. And Mixmaster Z was not insured, so he couldn’t profit from his crime – although he is overcharging Bryanna for her jewelry & clothes to be worn on the red carpet. Hence, because the appraisals were fraudulent & the crime was staged – insurance company doesn’t owe the claim.