Opinion ID: 2805792
Heading Depth: 3
Heading Rank: 3

Heading: Ira’s Girlfriend

Text: At some point as early as the beginning of 2009, Ira began dating a woman, whom he eventually lived with at one of Susan and Ira’s properties. 3 On May 20, 2009, Ira opened a 3 The record is unclear as to when Ira began dating and living with his girlfriend. Ira initially testified that the relationship began in late 2009, but when confronted at trial with the fact that he purchased airline tickets for his girlfriend and her daughter in December 2008, Ira admitted the relationship began in early 2009. Additionally, Susan testified that Ira had been living with his girlfriend and her daughter since August 2009. 4 FOR PUBLICATION IN WEST’S HAWAIʻI REPORTS AND PACIFIC REPORTER massage parlor for his girlfriend, which was listed on Ira and Susan’s 2009 joint income tax return. In 2010, the massage parlor was raided by Honolulu police, resulting in the arrest of Ira’s girlfriend for prostitution, and Ira paid at least $10,000 out of the business’s account for her criminal defense. As mentioned earlier, Ira deposited $280,000 from the second equity line into his personal account, which Susan believed would be used to satisfy their tax liability. Following his deposit of the money, Ira made purchases of jewelry for his girlfriend on March 13, 2010, and April 9, 2010, totaling over $30,000. He also traveled with his girlfriend and her daughter to the Big Island and Las Vegas, and he remodeled the unit they all lived in together.