United States v. Marilyn Cook

CourtCourt of Appeals for the Sixth Circuit
DecidedMay 6, 2022
Docket20-5622
StatusUnpublished

This text of United States v. Marilyn Cook (United States v. Marilyn Cook) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Marilyn Cook, (6th Cir. 2022).

Opinion

NOT RECOMMENDED FOR PUBLICATION File Name: 22a0187n.06

No. 20-5622

UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT

FILED ) May 06, 2022 UNITED STATES OF AMERICA, ) DEBORAH S. HUNT, Clerk Plaintiff-Appellee, ) ) v. ) ON APPEAL FROM THE ) UNITED STATES DISTRICT MARILYN YVETTE COOK, ) COURT FOR THE EASTERN ) DISTRICT OF TENNESSEE Defendant-Appellant. ) )

Before: BOGGS, WHITE, and READLER, Circuit Judges.

CHAD A. READLER, Circuit Judge. Marilyn Cook tried to deposit a fake $1 million

bill of exchange at Regions Bank. She also claimed a $251,925 tax refund with a doctored return.

For those acts, Cook was charged with presenting a fictitious financial instrument, as well as

presenting a false claim to the United States. A jury convicted Cook on both counts, and the district

court sentenced her within the Guidelines range.

Cook now contests several of the district court’s discretionary rulings and the jury’s

findings. But as “a court of review, not first view,” we neither micromanage the district court’s

exercise of discretion nor substitute our view of the facts for the jury’s. United States v. Houston,

792 F.3d 663, 669 (6th Cir. 2015). Because the record provides ample support for the district

court’s decisions and the jury’s verdict, we affirm. No. 20-5622, United States v. Cook

BACKGROUND

In 2017, Cook brought a $1 million bill of exchange to a Regions Bank branch in Alcoa,

Tennessee. The teller ran the bill of exchange through the bank’s “panini,” a check scanner that,

to the teller’s eye, looks like a bread machine. The panini could not read the bill of exchange

because it lacked magnetic ink coding. So the teller tried to deposit the bill, which purported to

be “Non-Domestic,” as a foreign document. When that effort also failed, Cook left the bill with

Regions for further processing.

Upon inspection, bank employees discovered unusual features on the bill of exchange. The

bill displayed a bar code and lacked magnetic ink, unlike an ordinary check. And the word

“negotiable” appeared on the bill of exchange as “neogetobile.” Bank employees asked Cook

about the bill’s authenticity. In response, Cook gave inconsistent answers about where she got the

money that the bill indicated she controlled. All of this triggered the bank’s wealth manager to

direct the teller to “put the longest hold possible” on the bill of exchange and to contact the bank’s

private investigator. The investigator determined that the bill of exchange was fraudulent and

called the police.

2 No. 20-5622, United States v. Cook

Cook’s legal troubles extended beyond the Regions incident. Around the same time as her

attempt to cash the above financial instrument, Cook filed her 2016 tax return, which reported

$3 million of income from a Tennessee nonprofit, Sheep Ministries, Inc. (Sheep), for which Cook

served as executive director, and $1.5 million in tax paid. Cook claimed a $251,925 refund—the

difference between the tax paid and the tax due. But she had not paid $1.5 million in tax. In truth,

Cook fabricated her withholdings so the IRS would refund her over $250,000 that she had never

paid.

A grand jury indicted Cook for presenting a fictitious financial instrument, in violation of

18 U.S.C. § 514, and for making a false claim to the United States, in violation of 18 U.S.C. § 287.

At trial, Cook stipulated that she had previously used the nonprofit Sheep to collect personal

information from individuals seeking financial assistance, which she used to file fraudulent claims

for tax refunds. A jury convicted Cook on both counts. Following Cook’s conviction, the district

court imposed a within-Guidelines sentence of 51 months in prison. That sentence, the district

court instructed, would run concurrently with any sentence ultimately imposed in an unrelated case

pending against Cook in Blount County, Tennessee Circuit Court, and would run consecutively to

any sentence ultimately imposed in yet another unrelated case pending against Cook in the United

States District Court for the Eastern District of California. Cook now appeals her conviction and

sentence. We affirm.

ANALYSIS

Sufficiency of the evidence. Cook first contends that insufficient evidence supports the

jury’s findings that she presented the bill of exchange “with the intent to defraud,” 18 U.S.C. § 514,

and that the bill appeared to be a genuine financial instrument. Sufficient evidence supports

Cook’s conviction if any reasonable juror could have found her guilty beyond a reasonable doubt.

3 No. 20-5622, United States v. Cook

United States v. Howard, 947 F.3d 936, 947 (6th Cir. 2020). The evidence, in other words, “need

not remove every reasonable hypothesis except that of guilt.” Id. (citation omitted).

Start with the intent argument. Understandably, few advertise their intent to commit fraud.

That leaves the government typically to rely on circumstantial evidence to secure a fraud

conviction. Richardson v. Comm’r, 509 F.3d 736, 743 (6th Cir. 2007); United States v. Anderson,

353 F.3d 490, 501 (6th Cir. 2003) (per curiam); see also Howard, 947 F.3d at 947 (explaining that

circumstantial evidence may sustain a conviction). Circumstantial evidence of intent to defraud

comes in many kinds, including conduct designed to mislead or to conceal. Richardson, 509 F.3d

at 743. Proof that the defendant knew a transaction was illegitimate but acted anyway also supports

a finding of fraudulent intent. See United States v. Davis, 490 F.3d 541, 549 (6th Cir. 2007).

From beginning to end, Cook’s conduct displayed signs of fraud. Consider first her

preparation. Months before presenting the bill of exchange, Cook visited a different Regions

branch and put down $1 to open the account in which she would later try to deposit the bill. (The

bank ultimately closed the account and returned Cook’s dollar.) Her decision to open the account

suggests premeditation. When she did present the false financial instrument, Cook assembled an

84-page dossier of supporting documents for Regions. Included in the dossier was an indemnity

bond that “look[ed] official” and shared a bond number with the bill of exchange. From these

indicators, the government’s expert, Jonathan Fraller, concluded that Cook used the bond to

“backstop[] the fake Bill of Exchange.” A reasonable jury could thus find that Cook sought to

conceal the bill’s true nature from Regions.

Cook’s conduct at the bank also suggested she was engaging in fraud. She claimed her

money came from an inheritance before “divert[ing]” conversation away from the source of the

funds. And Cook changed the bill of exchange’s value from $500,000 to $1 million, claiming she

4 No. 20-5622, United States v. Cook

had originally made the bill out for the wrong amount. From this record, a reasonable jury could

well discern a conscious effort by Cook to mislead Regions.

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