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COM. v. BERTELS

260 Pa.Super. 496 (1978)

394 A.2d 1036

COMMONWEALTH of Pennsylvania v. Norman H. BERTELS, Jr., W. Kirk Hammaker, and Donald L. Parker, Appellants.

Superior Court of Pennsylvania.

Decided November 30, 1978.

Attorney(s) appearing for the Case

Louis Lipschitz, Philadelphia, with him Sidney L. Krawitz, Milford, for appellants.

Glenn F. Gilman, Deputy Attorney General, Harrisburg, for Commonwealth, appellee.

Before WATKINS, President Judge, and JACOBS, HOFFMAN, CERCONE, PRICE, VAN der VOORT and SPAETH, JJ.

SPAETH, Judge:

This is an appeal from judgments of sentence for embezzlement by officers of an insurance company, fraudulent conversion, destroying or mutilating the books of a corporation, and conspiracy.1

National Capital Insurance Company was incorporated under the laws of the District of Columbia; it never registered in Pennsylvania, and its only office was in the District of Columbia. A majority of National Capital's stock...

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