CHAPTER 45

For three days, Hennessy brought in expert after expert, and it all amounted to one thing—there was reasonable doubt that Palin was involved.

He called data specialists, forensic accountants, financial consultants, and professional ethics experts. Their testimonies were dry, factual, and unemotional. Hennessy would’ve called character witnesses to testify on Palin’s behalf, but nobody would stick their neck out for him.

Tilly had access to the accounts, he had access to the reports, and he had the motive to do it. Hennessy inferred Tilly was taking the money from the Foundation to put away for his retirement, but after his lottery win, he felt he didn’t need to take the risk anymore.

There wasn’t much left to do except continue to point the finger at Tilly and create doubt that Palin was guilty.

Palin suggested he could testify, but that idea was quickly shot down. It would expose him to questions about his past behavior, and even if he pleaded the fifth, his guilt would look almost certain.

After his surprise testimony, Tilly had gone back to Texas. Lockett called several contacts, and one of them tailed Tilly from the airport to a rental home in Austin. It looked comfortable. The tail also confirmed Debra Fisher was living there.

After Hennessy rested the defense case, Judge Clayton called for a twenty-five-minute recess before closing statements. Palin didn’t leave his seat. His leg twitched under the table, and he continued to sweat. If he was found guilty, it was over. He couldn’t do time in prison. He wasn’t built for that sort of life. He was used to a life full of large meals, expensive drinks, and hired women. He wouldn’t have any of that behind bars.

Garrett waited impatiently at the prosecution table, concerned but self-assured. When Judge Clayton returned, tension remained in the courtroom.

Before calling for closing statements, Judge Clayton addressed the jury about their civic duty and ensured they were clear about their responsibilities.

When called, Garrett walked to the lectern to begin his closing statement.

*****

“Ladies and gentlemen of the jury, thank you for serving this court and listening to this case. Being on a jury can be challenging, and this case has been long, and lots of information has been thrown at you. I’m going to walk you through what we’ve heard over the past two and a half weeks and give you a guideline for making your decision.

This is a simple case.

The facts are simple, the evidence is simple, and your decision will be simple. Don’t let all the information that has been thrown at you confuse the facts. Don’t let a good story distract you from the evidence.

The defense has stood up here and tried to convince us that the story is complex and that there are many factors at play. It’s not true. This is not complex at all. Don’t be fooled by the great tales of corruption and lies, misled by their impressive presentation, or deceived by the tricks.

The facts are simple.

Four hundred thousand dollars a year were due to go from the Wolfgang Berger Foundation to the MUSC Shawn Jenkins Children’s Hospital. This amount was transferred in two separate payments.

However, only one payment was transferred to the hospital. The other payment was transferred to a bank account that belonged to Palin Accounting.

When presenting the financial reports to the board, Mr. Palin changed the bank account number on the file to make it appear like the money had gone to the hospital.

Two hundred thousand dollars per year was transferred from the Wolfgang Berger Foundation to Palin Accounting.

Those facts are indisputable.

And so is the conclusion—Mr. Bernard Palin was the only person who had control, motive, and opportunity to commit this despicable act.

Nobody else transferred the money, changed the financial reports, or printed out the bank statement to show Judge Berkley.

As jurors, you will be asked to decide on three separate charges. And while these charges are all connected to the defendant’s pattern of fraudulent behavior, you must decide on each charge separately.

The Breach of Trust charges involve the defendant’s abuse of the responsibility he was entrusted with. He used his position of trust for his own financial gain.

The Forgery charge is related to his actions of deliberately falsifying documentation for his own financial gain.

The Fraud charge is the culmination of his betrayal, as he intentionally manipulated the records for his own financial gain.

You’ve heard from many witnesses who have stated there was an established pattern of fraud occurring within Palin Accounting. You’ve heard from experts that there is no way this could’ve been an error. You’ve heard from experts that Palin Accounting overcharged most of their clients.

Judge Berkley testified that Mr. Palin came to him for legal advice and for his connections to Costa Rica. You’ve heard that Mr. Palin gave Judge Berkley a copy of the bank statement with over a million dollars in it. Mr. Palin did this to show Judge Berkley he had the funds available.

You’ve heard from the investigating officer that the evidence all links back to Mr. Palin.

You’ve heard from forensic experts that there is evidence of years of fraudulent behavior by Mr. Palin.

And you’ve heard from former employees who have testified that they witnessed the reports written by Mr. Palin to approve the transfer to the bank account.

This is not a coincidence. This is a despicable, disgraceful, and appalling crime.

You have the chance to show the people of South Carolina that we will not stand for white-collar crime, to show the public that we protect our most vulnerable people, not steal from them, and to punish a man who committed some disgraceful actions.

The only reasonable conclusion you can make after hearing all this evidence is guilty.

Justice demands that you find the defendant guilty on all counts.

Thank you for your time.”

*****

Garrett walked back to his seat with a spring in his step. He looked at Hennessy and gave him a small wink. Hennessy ignored Garrett’s swagger. He made several notes on his closing statement, then stood and walked behind the lectern.

Twelve regular people were about to make the decision on Bernard Palin’s guilt or innocence, and Hennessy was determined to convince them there wasn’t enough evidence to convict his client.

*****

“There’s not enough evidence to convict Bernard Palin of this crime. That should be clear to you now. Really clear.

Our great legal system, the system that serves us all, is built around the principle that every person, regardless of their gender, their race, or their past, is presumed innocent until proven guilty beyond a reasonable doubt.

And that’s the key—a reasonable doubt.

This is a doubt that is based on reason and common sense, and I can tell that you all feel it. I feel it. There’s reasonable doubt that Mr. Palin committed this crime. The prosecution did not present enough evidence to prove Mr. Palin committed this act.

Every individual in this country deserves the right to be innocent until proven guilty beyond a reasonable doubt. That did not happen here in this courtroom.

In the jury deliberation, you will review the evidence and testimonies of what has been presented to you. While considering your decision, you must ask yourself if the prosecution proved their case. You need to consider the gaps in the evidence, the unanswered questions, and the inconsistencies that have left you uncertain.

Judge Berkley claims he received the bank statement from Mr. Palin, but did he? Someone else, Mr. John Tilly, had access to the bank statements and played golf with Judge Berkley. You’ve heard that Judge Berkley was cheating on his wife for over fifty years. It’s up to you to decide whether this witness is reliable.

The prosecution claims that Mr. Palin was about to take the money and retire to Costa Rica, but was he the only person in the firm planning to retire? No, Mr. John Tilly was planning to retire before his lottery win.

The prosecution claims that Mr. Palin transferred the funds, but is there any evidence of that? No. It’s just a theory. There was evidence that someone senior in Palin Accounting made the transfer, but who else had the computer login to make those transfers? Mr. John Tilly.

The prosecution claims that Mr. Palin was the only person with a motive to transfer the money, but was he? Mr. John Tilly was trying to elope with his mistress and run away from his family.

All these questions are more than a coincidence. It’s an overwhelming pile of facts that you cannot ignore.

Witnesses have claimed that Palin Accounting had improper work practices, but is that what Mr. Palin is charged with? No. You’re here to decide on the evidence about the funds transfer from the Wolfgang Berger Foundation. That’s the only event you’re deciding on.

You’ve heard from expert witnesses, technology specialists, and forensic accountants who agree on the facts. There’s not enough evidence to say that Mr. Palin is guilty. There’s not enough evidence to convict him beyond a reasonable doubt.

Finding Mr. Palin not guilty is not saying that you’re sure he didn’t do this. Finding Mr. Palin not guilty is saying to the prosecution that they didn’t present enough evidence of this crime. That’s it. Nothing more. Nothing less.

You should have reasonable doubt at the end of this trial.

Reasonable doubt is not certainty. It’s not an absolute answer. It’s not complete. If you hesitate, if your mind tells you something is not adding up, then that’s reasonable doubt.

And that reasonable doubt means that you must find the defendant not guilty.

It’s not a choice. It’s not something that you get to select. This is your duty to your country, your state, and the legal system.

It’s ok to want to punish someone for this crime. But you cannot, and must not, convict the wrong person. That’s not justice. That’s not what our great country is built upon.

Thank you for your time and thank you for your commitment to our great justice system.”