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COM. v. BERTELS

491 Pa. 187 (1980)

420 A.2d 404

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

Supreme Court of Pennsylvania.

Decided September 22, 1980.

Attorney(s) appearing for the Case

Albert J. Strohecker, III, Sally A. Lied, Asst. Atty. Gen., Harrisburg, for appellant.

Louis Lipschitz, Philadelphia, for appellees.

Before EAGEN, C.J., and O'BRIEN, ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.

OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal from a reversal by the Superior Court1 of judgments of sentence imposed upon appellees, Norman H. Bertels, Jr., W. Kirk Hammaker, and Donald L. Parker, following convictions for embezzlement, fraudulent conversion, falsification of corporate records, and conspiracy.2 The convictions arose from complex transactions, involving applications of...

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