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Indictment in United States v. Smith, ¶¶ 6, 19 (W.D. Ky.,

September 29, 1994).

            Allegedly, Smith authorized BID to receive 8% brokerage

commissions on paper sales from RMF Business Forms, Inc., a New

York corporation, to GTECH and the Kentucky Lottery Corporation.

Wells set up BID for the sole purpose of receiving the brokerage

payments.    Neither Wells nor BID provided services of any kind to

GTECH or the Kentucky Lottery Corporation.       Smith had GTECH

employees in Kentucky fill out false invoices from Wells

requesting his 8% commission, which werethen processed in Rhode

Island.

            When Wells received his payments, he sent a portion to

IMC, Adams, and other designated third parties.       The payments

were disguised as "consulting fees."       The alleged conspiracy

lasted from April 1992 to February 1994, and a total of $31,000

was purportedly kicked back to Smith and his wife during this

period.

            The Kentucky prosecution went to trial.     After the

prosecution presented its case, the judge entered a judgment of

acquittal on all the charges pursuant to Fed. R. Crim. P. 29.          He

found that (i)