Concealment of WBKZ Annual Net Revenue

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Dr. Bradford G. Brown (my brother) was wrongfully convicted of tax evasion on March 13, 2003 for tax years, 1994 and 1995 (case 3:02-cr-14 in the Middle District of Georgia). He was sentenced to a 41 month prison term, ordered to pay fine of $40,000.00 and restitution of $3,083,000.00. In order to try to protect his estate while he struggled to reverse the conviction, he filed Chapter 11 bankruptcy (case 05-30144 in the Middle District of Georgia). This bankruptcy case was involuntarily converted to Chapter 7 on December 15, 2005, and Trustee Ernest V. Harris was assigned. As trustee, Attorney Harris' duties and responsibilities are specified by Title 11, Section 704 (he is supposed to become the attorney-advocate for the estate). He exercises full authority over the estate (i.e., he has continuing free access to all estate assets).


The assets of the bankruptcy estate are owned as follows: two-thirds are owned by Dr. Bradford G. Brown; one-third are owned by Martin L. Brown. This distribution was effectuated by CONSENT JUDGEMENT ORDER (from Adversary Proceeding No. 06-3026 within umbrella Case 05-30144, on February 16, 2007). This renders me (Martin L. Brown) a party in interest with legal standing to advocate for my interest in the estate, and to request sanctions against officers of the court (judges and lawyers) who commit illegal deeds during the course of this bankruptcy proceeding.

Chapter 7 Trustee Ernest V. Harris used the technique of "asset abandonment" to conceal and avoid the payment of Internal Revenue Service ("IRS") tax obligations associated with a $100,000.00 annual net revenue stream (to which he continued to have free access). This is in violation of his duty under Title 11, Sections 704(a)(2), (4), (7) and (8).

See SCHEDULE B - PERSONAL PROPERTY report of value ($1,000,000.00) of Dr. Brown's two-third ownership interest in asset, WBKZ Radio Station. Said asserted value was based on 15 times estimated net annual revenue of $100,000.00.

Trustee Harris asserted that WBKZ had no value (which is equivalent to asserting that WBKZ had no net revenue). See NOTICE OF ABANDONMENT OF PROPERTY on January 18, 2007, attached as Exhibit B to Case 05-30144 docket entry ("Doc.") 714 MOTION FOR DISCLOSURE OF BASIS FOR ABANDONMENT, entered on 04-28-2008.

Chief Judge Robert F. Hershner, Jr. denied Doc. 714, upon request by Trustee Harris. See Doc. 716 for Trustee Harris' request to Judge Hershner to dismiss Doc. 714. For Trustee Harris to request that Judge Hershner grant him permission to not disclose the basis for his abandonment of the estate asset, WBKZ Ratio Station, is equivalent to his asking for permission to conceal a bankruptcy estate asset, which violates his duty under Title 11, Section 704, and is a crime pursuant to Title 18, Section 152.

Maybe Trustee Harris would argue that the annual net WBKZ revenue is not $100,000.00. Then, he has a duty to disclose the basis for him to conclude otherwise for the correct value of the annual net WBKZ revenue. If he refuses to disclose the basis for this value, we are left with the disappearance of whatever the true value is. This suggests theft or complicity in theft (the money is gone). Where is the money (Trustee Harris has continuing free access to the WBKZ net annual revenue, whatever it is)?

For Judge Hershner to give his consent to this state of affairs, is to participate in same (i.e., to commit a crime from the judicial bench). This criminal conduct by Trustee Harris has been reported to the FBI, the U.S. Trustee and the U. S. Attorney for the Middle District of Georgia (Frank Maxwell Wood). This criminal conduct by Chief Judge Hershner is the subject of a complaint that I filed to the Eleventh Circuit Judicial Council (Complaint No. 110890085, filed on September 4, 2008). I also filed (pro se) Doc. 758 MOTION TO RECUSE Judge Hershner, on November 17, 2008. That motion is still pending.

I received a response letter from Assistant U. S. Attorney Bernard Snell (from the staff of U. S. Attorney Frank Maxwell Wood), asserting that the U. S. Attorney would not act unless requested to do so by the U. S. Trustee's office.

The person responsible for monitoring this case and reporting to U. S. Attorney Frank Maxwell Wood, any criminal activity on the part of Trustee Harris, is Ms. Elizabeth Hardy / Office of the United States Trustee / 440 Martin Luther King, Jr. Boulevard, Suite 302 / Macon, Georgia 31201. Ms. Hardy's responsibility is stated in Title 28 U.S.C., Section 586(a)(3)(F).

The Eleventh Circuit Judicial Council responded, by order from Chief Circuit Judge J. L. Edmondson on October 28, 2008, to assert: The allegations of this Complaint are "directly related to the merits of a decision or procedural ruling". Therefore, pursuant to Chapter 16 of Title 28, Section 352(b)(1)(A) this Complaint is DISMISSED. This means: even though your Complaint has merit, I will exercise my technical legal prerogative to dismiss because your Complaint is "directly related to the merits of a decision or procedural ruling".

I responded by letter to the Council, to assert: ...In light of this, surely extraordinary criminal conduct by Judge Hershner from the bench, I respectfully request that this case be referred for Panel Review. The response to my letter is pending. Chief Judge Robert F. Hershner, Jr. has been demoted to Judge Robert F. Hershner, Jr. However, Judge Hershner is still on the bench, as a sitting judge; this is an unfortunate unacceptable fact. Hopefully, the Council Panel Review will rectify this unfortunate fact.