Appendix

Footnotes

[1] Interestingly enough, some historians say that the laws were created by Ur-Nammu’s son, Shulgi many years later.

[2] Said to be the world’s first metropolis.

[3] The Code of Hammurabi: Introduction, Charles F. Horne, Ph.D. 1915, Yale Law School

[4] Compiled by Jyoti Shankar, Bubble.Online Magazine.

[5]  Cohn, 1996, 114-5.

[6] Manu, by Dr Anthony E. Smith

[7]  The Catholic Encyclopedia: The Laws of Manu

[8] New Housewives face fiery deaths in dowry disputes, The globe and Mail, John Gray, 11/11/1983

[9] Known as “judge-made law”

[10] This was very normal for the times and considered the same as applause.

[11]  Draconian Law, Aurburn University, Education Department.

[12]  Unadulterated entertainment, The New Straits Times, 1-10-1998

[13] New Era of Government Easy to Describe, Hoolis L. Engley, Tulsa world, 3-8-1995

[14]  “Basically Civil Law, Legislation is the primary source of law. Civil codes are the centerpiece of the legal framework and the foundation of all other laws which complement or make exceptions to it. The codes are mainly characterized by a high level of abstraction which enables the judge to interpret and analyze situation either by applying the legislation or by extrapolating from the overall framework. France is a prototypical civil law nation. Over 60% of the world population is influenced by this tradition.” UNESCO Courier, 1999 

[15]  Common Law has spread from England and now influences the legal process in over thirty percent of the world population including most commonwealth countries.

[16] These laws were transcribed on twelve tablets but the nomenclature was eventually changed to tables.

[17] Albany Law School, Roman Law: Basic Structure and Sources.

[18] A World’s eye view of the law, UNESCO Courier, 11-01-1999

[19] Columbia University, East Asian Curriculum Project.

[20] Dynasties of Classical Imperial China, emuseum.mnsu.edu

[21]  Sui and T’ang dynasties: The Golden Age, Government Information Office, Taiwan.

[22] Also called the “blueprint of English common law”

[23] King Philip II who at Bouvines sent John packing.

[24] U. S. National Archives & Records Administration,

[25] Ibid

[26] The Code Napoleon, Robert Burnham.

[27] GATT -General Agreement on Tariffs and Trade

[28] WTO  -World Trade Organization

[29] Bureau of Justice Statistics.

[30] However, this would include robbery to purchase drugs.

[31] U.S. Department of Justice. Patrick A. Langan, Senior Statistician.

[32] His brother George was a senior office of the firm. A tad of nepotism here.

[33] 100 Minds That Made the Market, Kenneth L. Fisher, Business Classics.

[34] The Nizkor Project, Brigitte Bailer-Galanda, Wilheim Lasek, Wolfgang Neugebauer, Gustav Spann.

[35] Probably the only ones extant in the country at that time.

[36] “Poof Go the Profits”, Times Domestic 8/8/94 volume 144, No. 6 Barbara Rudolph, Reported by Sally B. Donnelly/Moscow.

[37] To Catch a Thief, John Mortimer, August 24, 1997

[38] He also promised the individual donors, that they would be able to deduct twice as much as they were donating because the unknown beneficiaries did not need a tax write-off.

[39] Time Domestic May 29, 1995 Volume 145, No. 22, Too Good to be True, by Steve Wulf.

[40] The Wall Street Journal, by Steve Stecklow, June 27, 1996

[41] The Wall Street Journal, By Steve Stecklow, June 27, 1996

[42] The Detroit News, Doug Durfee, January 22, 1996, New Era fallout far from over.

[43] If a company is fully reporting, they can issue what is called S-8 stock in exchange for consulting work. This stock can be registered and freely trading in a short period of time. However, it cannot be used for the purpose of raising money.

[44]  Freedom investments, from a quote by Maury Klein, “Rainbow’s End”

[45] Before Hutton realized what had happened, checks for $22 million had been bounced

[46] Serpent on the Rock, Kurt Eichenwald, Harper Business, 1995

[47] Financial  Accounting,  Issues  and Cases,  Michael  C.  Knapp,  1994 West  Publishing  Company

[48] Fox News.com

[49]  AARP Bulletin, By Carole Fleck, October 2001

[50] However, one of Delorean’s close associates was indicted, convicted and jailed for his part in the affair. DeLorean was personally ordered to pay, $9 million.

[51] Delorean’s automobile was totally cosmetic where as Tuckers was ahead of its time in almost every respect.

[52] If you include the total amount of the judgments against Anderson, they would total more than was originally raised by the company.

[53] Chainsaw, John A. Byrne, Harper Business

[54] From Chainsaw, John A. Byrne

[55] "Chainsaw." John A. Byrne, a senior writer at Business Week

[56] Richard J. Water, 1998

[57] Money of Their Own, Murray Teigh Bloom, Ballatine Books, 1960

[58]  Money of Their Own, Muray Teigh Bloom, Ballantine Books, 1960

[59]  Ibid

[60]  Barker and Collins, 229-230. and Practice to Deceive

[61]  Joseph Rosenblum, Practice to Deceive

[62]  Richard Curle

[63] Plastic debit cards.

[64] Plastic identity cards.

[65] Taiwan.com.au, Taiwan consumers urged to use “plastic currency” more often.

[66] L.J. Seidler, F. Andrews, and M. J. Epstein, The Equity Funding Papers: The Anatomy of a Fraud (New York: Wiley, 1977)

[67] Equity Funding’s assets had climbed 10,000 percent from what they were when the company had gone public eight years earlier

[68] Along with the insurance was $25 million in phony bonds and $100 million in either missing assets or assets that never existed.

[69] S. Silverstein, “New Charges Added in Workers’ Comp Case,” Los Angeles Times, June 1, 1996

[70] H. Anderson, “Goldblum Gets 8-Year Term in Equity Scandal,” Los Angeles Times, March 18, 1975

[71] Forgery in Art, James Wierzbicki, St. Louis Post-Dispatch, April 26, 1987

[72] King's plagiarism makes it impossible to revere him, Gerry Harbison

[73]  Associate Professor of Beijing Normal University

[74] Academic  Circles buzz Over Peking University Plagiarism Case, About China, Beijing Review, February 22, 2002

[75]  Academic circles buss Over Peking University Plagiarism Case, About China, Beijing Review, February 22, 2002

[78]  U.S. Lawbooks.com

[79] Catch-A-Thief Forensic Examiners, History and Info, Helpful information to detect fraud, forgery and counterfeiting. Joe Lucas – Forensic Document Examiner.

[80]From The History of Kings County, Nova Scotia, 1604 - 1910 by Dr. A.W.H. Eaton, The Salem Press Company, Salem, Massachusetts, 1910.

 

[81] The Piltdown Forgery, The Question of Human Origins, Shireen Gonzaga, July 1998

[82] The Central News Agency, September 29, 1888. The World Wide Serial Killer Homepage, Raymond Chitolie, 1997

[83] Carter Bancrot, professor of physiology and biophysics,  Mount Sinai School of Medicine. Dr. Catherine Taylor Clelland collaborated with Bancrot in his work.

[84] In this usage, a lockbox is a secure area within the bank where certain bank work is done.

[85] The is a national facility that clears all checks but it has to get there first. Small town banks are not always in a hurry to recover the float.

[86] This is a problem that is particularly pervasive in electronic banking. Because so many of use are now paying bills electronically, the thief can call himself let’s say American Telephone and Utilities and throw in an electronic charge of $5.77 that recurs every month. How many of you would be smart enough to catch it if it either on your bank account or on your credit card.

[87] Money of Their Own, Murray Teigh Bloom, 1960, Ballantine Books.

[88] GlennStephens Stamps.com

[89]  Illegal or underground

[90] http://www.bdfm.com.za/cgi-bin/pp-print.pl

[91] Hoving had some additional quips but one of them was particularly interesting. He said the fully 40% of the artwork that the Metropolitan Museum of Art was offered during his term as director were phony or over restored.  

[92] Forgeries, A Long History, Adrian Darmon.

[93]  It has been said that his widow was selling phony certificates of authentication of the artist’s works.

[94] The History Buff, R. J. Brown, Editor-in-Chief.

[95]  It has also been said by some art experts that fully 60% of the works by Giacometti are fakes.

[96]  Sotheby’s sold 14 of Myatt’s forgeries.

[97]  Authentication

[98]  The art conman who changed history, Museum Security Mailinglist Reports.

[99] It won’t happen to me. Right? A 20th – Century Master Scam, Peter Landesman. The New York Times Magazine3

[100] The art conman who changed history, Museum Security Mailinglist Reports.

[101] Meet Mark Hofmann, Here’s a brief introduction to the man who fooled God!  Dr. Shades’ Mormonism Page

[102] Mark Hofmann Talks, Murders and Forgeries in Utah, Salt Lake City Messenger. Jerald and Sandra Tanner, 1987 (This article originally appeared in The Salt Lake City Messenger, Issue No. 64.

[103] Art Forgeries, syntac.net/hoax/artforg.php

[104]  It has been said that his widow was selling phony certificates of authentication of the artist’s works

[105] Short Selling

[106] Through First American, as well as independently, BCCI forged alliances with banks such as the New York Intermaritime Bank in Geneva and Banca Nationale del Lavoro (BNL) in Atlanta, Georgia. Christopher Drogoul, BNL’s branch manager, and his assistant, Paul Von Wedel, were responsible for funneling $4 billion of U. S. Agricultural subsidies into Sadam Hussein’s war machine and they used BCCI and its affiliates in the process. BNL, like BCCI, issued letters of credit to facilitate the transfer of money and arms to Iraq. Iraqi officials used BCCI channels to deposit loans and kickbacks they received for military contracts at branches in Grand Cayman, Switzerland, and Luxembourg. Some of the money was siphoned off into the pockets of Saddam Hussein and his coterie of trusted foot soldiers. Evil Money, Encounters Along the Money Trail, Rachel Ehrenfeld, Harper Business.

[107] On May 29th, 1997, Jean-Maxime Leveque, former chairman or Credit Lyonnais was jailed on charges that he maintained false accounts at a division of bank that he headed after being removed as Chairman in 1988. The unit is subject to a continuing fraud investigation involving at least five billion francs.

[108] By far the largest debacle in the annals of world banking. The second largest  is BCCI which lags by over $28 billion and counting.

[109] Paris WSJ 5/22/97 Charles Fleming

[110] Fortune

[111] , The Detectives, April 14, 1997 Kim Clark.

[112] Haberer was fired summarily in 1993

[113] The Dirtiest Bank in the World, David McClintick, Forbes Magazine, 12/13/99

[114] New York Times, January 28, 1998

[115] The Dirtiest Bank in the World, David McClintick, Forbes Magazine, 12/13/99

[116] Drexel kept 10% of the deal as part of their fee.

[117] Keating and other Lincoln Officials were indicted for this act among others.

[118] Among other bizarre investments, Keating purchased $100 million in Boesky’s arbitrage partnership.

[119] K. Kerwin and CD. Yang, “Everything was Fine until I Met Charlie: The Rise and Stumble of Whiz Kid and Keating Crony Ernie Garcia, Business Week, March 12, 1990, 44, 46

[120] “Keating and his associates used bogus real estate transactions to produce enormous gains for Lincoln. In 1986 and 1987 alone, Lincoln recognized more that $135 million of profits on such transactions. That amount represented more than one-half of the savings and loan’s profits for the two-year period”. Contemporary Auditing and Real Issues and Cases, Michael C. Knapp, University of Oklahoma, South-Western College Publishing

[121] D. J. Jefferson, “Keating of American Continental Corp. Comes out Fighting, “The Wall Street Journal, April 18, 1989, B2

[122] $930,000 against the $225,000 he had been earning

[123] Contemporary Auditing and Real Issues and Cases, Michael C. Knapp, University of Oklahoma, South-Western College Publishing.

[124] U.S. Congress, House, Committee on Banking, Finance and Urban Affairs; investigation of Lincoln Savings and Loan, U.S. Government Printing Office, 1990

[125] Ibid

[126] This would be his first admission of anything

[127] Thirty Eight at last count

[128] Plaintiffs believed that no such audit had ever occurred

[129] This became an issue in the court case because there was absolutely no documentation relative to the amount. Furthermore, plaintiff’s argued that by getting $7 million it became a capital contribution and changed the nature of the transaction entirely.

[130] What is most strange about the bucket entries is their large size.  For example, in 1991, there was an entry labeled "Accrued Inventory" for $9,999,999.99. Also, in 1991, there was an entry labeled "Alloc Inv" (Allocate Inventory) for $139 million.

[131] It would have produced a stack of papers 300 feet high.

[132] The company was on a year ending on June 30.

[133] A thorough investigation of Ewton’s background would have revealed a number of questionable incidents. In 1973 the National Association of Security Dealers censured him. In the previous three firms he worked for, two were convicted for stealing money from customer accounts. A number of Ewton’s associates went to jail but somehow he escaped. Contemporary Auditing, Real Issues and Cases, Fourth Edition, Michael C. Knapp, University of Oklahoma

[134] J. Russell, “Pride Led to Fall, ESM Auditor Says,” The Miami Herald, 2/15/87

[135] Bankers, Builders, Knaves, and Thieves, Donald L. Maggin, Contemporary Books, Inc. Copyright 1989

[136] By this time, Jose Gomez was managing general partner of Grant’s South Florida office

[137] Ewton and Steve Arky, ESM’s legal counsel, tried to persuade Gomez to leave Alexander Grant and assume Novick’s position. Gomez refused and because the conspirators became worried that Gomez could blow the whistle, they transferred another $100, 000 into his account. Contemporary Auditing, Real Issues and Cases, Fourth Edition, Michael C. Knapp, University of Oklahoma

[138] Ibid

[139] Contemporary Auditing, Real Issues and Cases, Fourth Edition, Michael C. Knapp, University of Oklahoma

[140] He was usually at one of his stores, his working day ran close to twenty hours especially at the beginning.

[141] The original underwriting ran into all kinds of problems when the brokerage firm doing the deal discovered that several of Eddie’s relatives including his mother were on the payroll for over six figures and were basically no-shows. They further uncovered what they considered to be substantial self-dealing along with speculative transactions that had nothing to do with the business.

[142] G. Cheney; “How Crazy was Crazy Eddie?” Accounting Today, October 26-November 8, 1998,

[143] Eddie didn’t trust anybody outside of his immediate family. Outside of his father and brother, his sister, another brother, his uncle, his brother-in-law and two cousins made up the higher echelon of management of the company. Just under them, were another dozen or so of assorted additional relative were on the payroll. 

[144] Last month Abraham Grinberg, former purchasing director of Crazy Eddie, was indicted on a charge of perjury in connection with the civil case.

44 Crazy Eddie 's troubles have embarrassed not only securities analysts but also some well-known investment banking and accounting firms. In lawsuits consolidated in federal court in Brooklyn, angry investors -- and the current officials of Crazy Eddie itself -- accuse a Big Eight accounting firm, Peat Marwick, of certifying false Crazy Eddie financial statements. They also accuse four securities concerns, Wertheim Schroder & Co., Salomon Brothers Inc., Oppenheimer & Co., and Bear, Stearns & Co., of failing to exercise "due diligence" in a series of Crazy Eddie stock and debenture offerings totaling some $189 million. All the defendants deny wrongdoing.

[146] As it happens, Patterson was only hired because a mutual friend had asked Jennings as a favor to give him a job.

[147] Michael C. Knapp, Contemporary Auditing, Real Issues and Cases, The University of Oklahoma, South-Western College Publishing

[148] He started the business when he was sixteen years old.

[149] A number of the direct quotations contained in this article on ZZZZ Best were copied from the book, The Big Six by Mark Stevens.  We thank Mr. Stevens for his highly scholarly work.

[150] Contemporary Auditing, Real Issues and Cases, Michael C. Knapp, The University of Oklahoma.

[151] Contemporary Auditing, Real Issues & Cases, Michael C. Knapp, University of Oklahoma

[152] T. L. Hinds

[153] Associated Press, Phoenix, Arizona, June 16, 1999

[154]  The Smell of Bronx Money Wedtech, 1984, Owen Moritz, New York Daily News, 11/17/1998, Page 65

[155] The law firm Biaggi & Ehrlich was hired by Wedtech in 1978 to represent the company. The firm and/or its members owned 2.5% of the total stock outstanding when Wedtech went public

[156] Feeding the Beast, Marily W. Thompson, Charles Scribner’s sons, Macmillan Publishing Company.

[157] Richard Biaggi, a partner in the law firm of Biaggi & Ehrlich was indicted for just about everything but the kitchen sink but most of the indictments were reverse. He was convicted of tax evasion.

62  Mario Biaggi -- The former Bronx congressman turned 80 on October 26. His political career was over for all practical purposes when in 1988 when he was sent to prison by federal prosecutor Rudy Giuliani, Mayor of New York, for accepting bribes in the Wedtech scandal. He won his release from prison because of ill health after serving only two years. In a near miracle, he totally recovered his health and once again ran for his old office. People were not to be fouled again and Biaggi suffered a humiliating defeat poor health., Eliot Engel trounced him.

[159] Barron’s 3/24/97, page 25, In Need of a Good Physician: Questions – and litigation – afflict a beleaguered health-care firm, By Richard Karp

[160] Dr. Manfred Krukemeyer, the father, Dr. Hartmut Krukemeyer had died and left it all to his son.

[161] Knight-Ridder Tribune Business News: Houston Chronicle-Texas, 4/1/99

[162] Paracelsus President Charles Miller

[163] In Greek it means “process of healing”

[164] The deal was marketed by Donaldson Lufkin and Jenrette as well as the additional $325 million in bonds that the company sold.

[165] Dr. Hartmut Krukemeyer died in 1994 and his son, Dr. Manfred Krukemeyer inherited his empire for whatever it was worth.

[166] The Champion people were not left without spoils. The three top ranking executives of the company split $2 million for their troubles as well.

[167] Barron’s, 3/24/97, page 25, In Need of a Good Physician: By Richard Karp

[168] The Fountain Pen Conspiracy, Jonathan Kwitny, Alfred A. Knopf, New York 1973

[169]  The Fountain Pen Conspiracy, Jonathan Kwitny, Alfred A. Knopf, New York 1973

[170]"Nigeria," Microsoft® Encarta® Encyclopedia 2000. © 1993-1999 Microsoft Corporation. All rights reserved.

[172] The collateral turned out to be 100,000 shares of stock in the Allied Fund for Capital Appreciation (AFCA) would you believe a mutual fund based in Liechtenstein.

[173] The Fountain Pen Conspiracy, Jonathan Kwitny

41 "There seems to be very little learning on the part of leadership about how a major nonprofit organization should comport itself," said Jon Van Til, a Rutgers University professor who is a former president of the Association for Research on Nonprofit Organizations and Voluntary Action.

[175] Reed Abelson, New York Times, Friday, October 8, 1999.

[176]  Sri Lanka Navy, The History of Espionage

[177] Belle Boyd, Cleopatra of the Secession  “Spies for the Blue and Gray” by Harnett t. Kane

[178] The name of her third and last husband.

[179] The Case of Nurse Edith Cavell,  Belgium Under the German Occupation, A Personal Narrative, (1919) by Brand Whitlock, US Minister in Belgium during the Great War,

[180]  The Russians were not one bit happy with Hyhanen’s turning in their favorite spy and on November 8, 1961, he had an accident on either the New Jersey or Pennsylvania turnpikes. Naturally, the CIA announced almost simultaneously that he had died of the most natural of causes. His heart had stopped beating.

[181] His cover was that he was a photographer and an artist.

[182] In reality his real name was William Fisher; his father was Genrich Matveyevich Fisher who was an associate of Lenin’s.  

[183] Abel could handle higher mathematics with ease; he was an accomplished artist, a world class billiard player and a master mechanic.

[184] Cyber Crime, Business Week, February 21, 2000, Page 37, Ira Sager, Steve Hamm, Neil Gross, John Carey and Robert D. Hof

[185]  Washington Post.com, Rob Pegorano, Why you shouldn’t worry – That much --- About Banking Online

[186]  Cyber Crime, Business Week, February 21, 2000, Page 37, Ira Sager, Steve Hamm, Neil Gross, John Carey and Robert D. Hof

 

Back


©2005 Chapman, Spira & Carson, LLC
111 Broadway. New York, NY. 10006 Tel: 212.425.6100 - Fax: 212.425.6229

Terms of Use  |  Privacy Policy  |  Email