by enactment of Congress, may be inquired of and prosecuted in any district from, through, or into which such commerce or mail matter moves."
Defendants Wahrman, Bolka and Madole argue that the alleged scheme to defraud occurred in the Western District of Oklahoma, where Four Seasons had its headquarters and where most of the relevant transactions, including the audit work of the Arthur Andersen & Co. accountants, took place. The Government responds that "there is no factual basis for the claim that the fraudulent scheme was solely in Oklahoma." The Government also argues that there are more than enough jurisdictional contacts with the Southern District of New York simply the mailings of written confirmations, use of American Stock Exchange facilities, mailing of false earnings reports, and telephone calls.
Both sidesOklahoma City and had their principal places of business there. None of these corporations ever had any office in New York.
Also named as a co-conspirator is the accounting firm of Arthur Andersen & Co. The auditing work in question was handled mainly by the Oklahoma City office of that firm.
Also named as a co-conspirator is Walston & Company. The Chicago office of that firm mainly handled the investment banking matters involved in this case.
Ten individuals are named as co-conspirators. Seven of these (Jennings, Brown, Johnson, Kilfoy, Hunt, Hambrick, and Beasley) live in Oklahoma City. One (Bouse) is now deceased, but formerly lived in Oklahoma City. One (Russell) lives in Florida. Only one (Crimmins) lives in New York State.
As to the events which will be in question, the center