Opinion ID: 4526093
Heading Depth: 2
Heading Rank: 4

Heading: Thefts from Victim 2

Text: [¶8] Lindell also managed the finances for a second woman (Victim 2), who was a longtime family friend of Lindell. Lindell managed several Maine bank accounts held in the name of a trust (GLQD Trust). Victim 2, who lived in France, was the beneficiary of the trust, and had very limited control and oversight of the accounts. Between 2010 and 2017, without Victim 2’s knowledge or permission, Lindell used more than $300,000 from GLQD Trust bank accounts to pay personal expenses, to pay his company, and to fund Victim 1’s 2004 Trust.4 In total, Lindell misappropriated more than $3.5 million from his two victims. Lindell spent much of his time from 2014 on in California, living with his family at this home. 3 Lindell used the property as collateral to obtain a loan of $450,000, much of which he also spent on credit card bills, or simply withdrew as cash. Lindell did not report as income any of the funds from the Estate of Victim 1, the 2004 Trust, or 4 the GLQD Trust that were expended for his personal benefit for tax years 2011-2015. The State argued at trial that these funds should all have properly been characterized as gross income, upon which state income tax should have been paid. The State offered testimony that, in each of those five tax years, Lindell had knowingly evaded paying more than $2,000 in Maine income tax, forming the basis for Counts 6-10 of the indictment. 6