of gravity is clearly in Oklahoma. The conception and organization of Four Seasons took place in Oklahoma. Its business of building, selling, and operating nursing homes went beyond Oklahoma, but was carried on principally in the Middle West and Southwest. There is no indication that any of this business was done in New York.
Some of the most important allegations in the indictment relate to the creation of Four Seasons Equity Corporation. This corporation was conceived and organized in Oklahoma. The charge in the indictment is that Four Seasons dominated and controlled Equity, and that Four Seasons created fictitious construction profits by fraudulent sales of nursing homes to Equity. The transactions involving the alleged control of Equity by Four Seasons obviously took place mainly in Oklahoma. The three *942top officers of Equity (Jennings, Brown and Johnson), who were named as co-conspirators, and who would appear to be important witnesses at the trial, were Oklahoma City businessmen at the time of the transactions in question and still reside in Oklahoma City. The bill of particulars specifies 25 nursing homes involved in the alleged fraudulent sales between Four Seasons and Equity. Eighteen of these were located in Texas; one in Arizona; one in Nevada; four in Illinois; and one in Kansas.
As far as the alleged illegal transactions involving Four Seasons and Equity, there is no indication that any of the important events took place in or near New York.
Another charge in the indictment is that defendants Clark and Gray made fraudulent sales of nursing homes to Four Seasons,