Commonwealth v. McGowan

The defendant was convicted on four counts of an indictment charging him with making false entries in the corporate records of Traffic and Distribution Services, Inc. (TDS), in violation of G. L. c. 266, § 67 (1984 ed.).

TDS, a service corporation in the business of paying and auditing freight bills for other companies, was formed in 1970 by Arthur Finger and four others. Finger served as its president and owned a majority of TDS stock in 1980 when the events occurred which are the subject of the counts on which the defendant was convicted. The defendant was a stockholder, a director, and the…