Document Sample

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.
     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.
                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.
                    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.
                    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:
                   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

               #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

               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.
     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.
                  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.
                  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.
     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:
                  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.
                  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?
                  Last Manhattan Bank
                  Account #021395974
                  Opening balance $26,000

                  2 Jan - $12,000
                  2 Feb - $2,500

                  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
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

 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.
                      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?
                      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
                      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.
                      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?
                   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.

                       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
 2.   Mixmaster Z’s    Mixmaster Z is dancing as fast as he can.               Not important.
                       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.
      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
                     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.
                     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.

                     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.
                     Diamond pave watch, $20,000
                     Buyer: Bryanna
11. Insurance        Mixmaster Z always makes sure he’s protected.            Not important.
    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

                     Mixmaster Z says: Of course I keep a lot of
                     insurance policies. Do you know what this stuff is
 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.


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.

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