Court Opinion

ID: 9583715
Source: CourtListenerOpinion
Date Created: 2023-08-21 22:41:28.522232+00
Date Added: 2024-06-11T14:58:45.580222
License: Public Domain

WYNN, Judge
dissenting.
Indisputably, Defendant’s wife Kimberly Weaver, while serving as a bookkeeper for R&D Plastics and International Color, converted over $500,000.00 from the companies for her and Defendant’s use and benefit. With the money, the couple remodeled and landscaped their home and bought horses, hunting dogs, a dog lot with septic tank, a new- roof, a new deck with an awning, new lights and vanities, a tile floor, an oak wash stand, an oak wardrobe, an antique desk, a new kitchen, the most expensive Sears refrigerator, a gas Jenn-Aire range, ceramic sinks, wallpaper, French doors, a Persian rug, an antique buffet, a new coffee table, a big-screen TV, a surround sound stereo system, a large TV cabinet, new molding, bunk beds, a 1934 World Series poster, bathroom fixtures, a solid cherry canopied crib, a changing table, and custom curtains.
*623Notwithstanding Kimberly Weaver’s conviction on the charge of embezzlement pursuant to a plea agreement, her testimony on behalf of the State, and clear evidence showing that Defendant assisted in the embezzlement, the majority now concludes that Kimberly Weaver did not embezzle $500,000 from the company, and therefore, Defendant’s convictions of embezzlement should be reversed. I respectfully disagree.
Three different corporations, with overlapping ownership, are involved in this case. Dennis Weaver, Defendant’s father, was president of R&D Plastics, Inc. and Defendant’s mother, Shirley Weaver, was its secretary-treasurer. Defendant’s wife, Kimberly Weaver, served as R&D’s bookkeeper and Defendant Robert Weaver served as' R&D’s plant manager. Defendant, his father, and two other men owned shares in International Color, L.L.C. Dennis Weaver served as International Color’s registered agent and Kimberly Weaver handled the day to day operations. Kimberly Weaver, the only person in International Color’s office, handled receivables, payables and bank deposits. Technicraft was a corporation owned by Kimberly Weaver and she also handled its finances.
Pursuant to her plea, Kimberly Weaver was convicted of embezzling $468,590.63 from R&D and $40,000.00 from International Color. The record shows that she used misprinted R&D checks, which were supposed to be shredded and not used, and bank counter checks. She wrote checks from R&D Plastics to Technicraft, her corporation, totaling $438,562.00. She also wrote checks totaling $30,028.63 to several credit card companies. She used Shirley Weaver’s signature stamp to sign the checks.
As R&D’s bookkeeper, Kimberly entered the payables, made and recorded bank deposits, opened the bank statements, balanced the accounts, reconciled the bank statements with the general ledger, did the monthly ending and closed monthly accounts. Although Shirley Weaver was responsible for paying the bills, Kimberly would get authorization to write checks for COD shipments or other expenses when necessary. Through these responsibilities and acting under the cover of her position with the company, Defendant’s wife was able to facilitate her embezzlement.
Moreover, Kimberly Weaver testified that pursuant to Defendant’s instructions, she would use the misprinted checks and Shirley’s signature stamp to write a check. When she received money to be deposited in the mail, which was her responsibility to open, she *624would deposit the money and then enter the bank deposit as a lesser amount than actually deposited in the company records. She also used International Color’s money, over which Kimberly Weaver had complete control, to hide the embezzlement. She wrote two $10,000.00 International Color checks which were payable to R&D. She testified these checks were written to cover up the deposit deficit. By making false record entries and using International Color’s money, Kimberly Weaver was able to make the accounts balance in order to have enough money to pay the monthly bills. Indeed, when Shirley Weaver would question why there was not enough money to pay the monthly bills when she knew R&D was making a profit, Kimberly Weaver would “discover” a deposit that did not get recorded.
Under these facts, Kimberly Weaver had constructive possession of R&D and International Color’s money. In State v. Jackson, 57 N.C. App. 71, 76, 291 S.E.2d 190, 194 (1982), this Court held the possession element of embezzlement may be established by either actual or constructive possession. “Constructive possession of goods exists without actual personal dominion over them, but with an intent and capability to maintain control and dominion over them.” Id. Through her record maintenance, Kimberly Weaver was aware of the accounts receivable at R&D and International Color. In anticipation of the forthcoming bank deposits, Kimberly Weaver was able to write checks for her (and her husband’s) personal use. She would then manipulate the records in order to hide the impermissible and unauthorized transactions. Her actions constituted embezzlement, and she was properly convicted of that crime.
To make out a prima facie case of embezzlement, the State must prove four elements: (1) that defendant was an agent of the employer, (2) that defendant had received the employer’s property by the terms of his employment, (3) that he received the property in the course of his employment, and (4) knowing it was not defendant’s own, converted it to his own use. Id. It is clear Defendant’s wife was an agent of R&D and International Color. By the terms of her employment, Kimberly Weaver was required to make bank deposits, maintain accurate financial records, and to write authorized checks when necessary. Through the course of her employment, she received the bank statements, the bank deposits and had access to financial records. Kimberly Weaver also converted R&D’s and International Color’s money for personal use knowing the money was not her own.
*625The majority holds, however, that Kimberly Weaver did not have access to the checks without permission pursuant to the terms of her employment and therefore the third element is missing. However, Defendant, plant manager for R&D Plastics, instructed Kimberly Weaver to use Shirley Weaver’s signature stamp to write checks. Kimberly Weaver testified:
Robert, [Defendant], came to me and said, “Let’s” — There was something that needed to be done or he wanted done on the home, and the credit cards were to their maximum limit, and we did not have the funds to do whichever, I can’t remember specifically, and he told me to borrow the money from R&D Plastics. And when I questioned him how, he said, “Well, just go upstairs and take the stamp out of Mom’s drawer and just stamp the check and put it into Technicraft.
Q: . . . What would you do? As far as when you would decide it was time to write a check — How would you decide we need more money from R&D Plastics?
A: Robert Weaver would tell me ... I would write a check for the amount that he had asked me to.
Moreover, the testimony indicates that Kimberly Weaver used misprinted checks that were to be shredded and not used. The misprinted checks incorrectly listed South Dakota instead of North Carolina as R&D’s address. Shirley Weaver testified that all of the checks had not been shredded because no one had time to do it all at the same time. Her testimony established that Kimberly Weaver had access to and lawfully possessed the misprinted checks that she used to embezzle company money.
Furthermore, accepting the majority’s holding as correct, Kimberly Weaver would still be guilty of embezzlement of International Color’s funds. Both Shirley Weaver and Kimberly Weaver testified that Kimberly Weaver handled International Color’s receivables, payables and bank deposits. Thus, she had access to and wrote checks by the terms of and in the course of her employment with International Color. Moreover, Defendant, a co-owner of International Color, directed Kimberly to use the checks.
Under these facts, I would hold the State established Kimberly Weaver embezzled over $500,000 from R&D, Inc. and International *626Color, L.L.C. as Kimberly Weaver had constructive possession of the funds. Since the evidence shows conclusively that Defendant assisted Kimberly Weaver in that embezzlement, I would uphold his convictions.