Opinion ID: 619765
Heading Depth: 2
Heading Rank: 4

Heading: Trial Evidence as to Winnick and Cassidy Accounts

Text: The rest of the government's presentation focused on two other fraudulent accounts created by Defendant Brown. Government witness Hickey testified that he recognized Brown's name during his investigation of the Weinstein account from two other WM Funds account applications. Hickey identified two exhibits as WM Funds account applications: one in the name of Brown and Mark Cassidy, and one in the name of Brown and Alexander Winnick. Both applications named the account holders tenants-by-entirety. As to the Winnick account, Hickey testified as follows. In late November 2002, the Winnick account was opened with WM Funds. Clark submitted the application on behalf of the account holders. The application listed the same account holder address and phone numbers as the Weinstein account. It also provided Winnick's and Brown's social security numbers. The Winnick account was first linked to a California bank account in the name of All American Legal Systems, Brown's business. Later, the account was linked to Brown's Capitol City Bank account. Only Brown had check-writing privileges on the Winnick account. The opening deposit for the Winnick account was a check purportedly written by Winnick for $9,825.00. However, like the Weinstein account, the account was never funded because a bank investigation revealed that the check was altered and Winnick had not authorized the check's deposit. Winnick himself testified. He did not know Defendant Brown and had not authorized an application for an account at WM Funds. When shown a check from his account, Winnick testified that he had not written the check and had not given anyone permission to write it. The social security number listed as his on the WM Funds account application was not, in fact, his. Government witness Hickey also testified about the Cassidy account, which was opened with WM Funds in December 2002. Clark purported to submit the application on behalf of the account holders. The application was purportedly signed by Cassidy and Brown. The application listed Brown's and Cassidy's social security numbers, as well as the same account holder address and phone numbers as the Weinstein and Winnick accounts. Attached to the application was a voided check for an account owned by All American Legal Systems; the check bore one of the same phone numbers as provided for the Weinstein account. Like the Winnick account, the Cassidy account was originally linked to All American Legal Systems' California bank account before being linked to Brown's Capitol City Bank account. Brown was the only person with check-writing privileges on the Cassidy account. According to Hickey, the opening deposit for the Cassidy account was a U.S. Treasury check for $77,799.04. [1] The first recorded activity on the Cassidy account was a $40,000.00 wire transfer to Brown's Capitol City Bank account in January 2003. Following that transfer, a series of checks made payable to Brown personally, to Clark & Associates, and to various other individuals depleted the Cassidy account to a balance of $609.34. The signature on all of the checks was the signature WM Funds had on file for Brown. Sherri Cassidy, Mark Cassidy's ex-wife, also testified about the Cassidy account. For the 1997 tax year, the then-married couple filed their taxes together. They anticipated a tax refund of approximately $75,000 but never received the original refund check. The couple then filed a claim with the IRS for a reissuance of the refund check. Because they were married for nearly fifteen years before their divorce, Ms. Cassidy was familiar with Mr. Cassidy's signature. Mr. Cassidy's purported signature on the Cassidy account application was not his signature. The signature on the reissued refund check, however, was Mr. Cassidy's signature. Although Defendant Brown earlier had filed a motion in limine, he did not contemporaneously object to the Rule 404(b) testimony about the Winnick and Cassidy accounts.