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mostly in cash, with very few checks being deposited. Wilson made these deposits on almost a daily basis and
was almost always alone when she made the deposits.

In addition to the behavioral aspects noted, withdrawals from the bank accounts of Mr. and Mrs. Wilson and
their son as compared to total known sources of funds were as follows:

Year Known Funds Withdrawals
1990 $ 92,767 $ 179,993
1991 76,473 191,644
1992 74,185 204,863
1993 56,970 142,153

Other evidence came to light. The bank records did not show any transfers of funds between the joint account
and the chiropractic account. No funds generated by the chiropractic practice could be traced to the joint bank
account, which was used to pay the monthly obligations of the household. Yet, the only known source of funds
being deposited into the joint account came from Joan Wilson’s salary from the Tax Assessor-Collector’s office.

Both Wilsons (Joan and Charles) committed themselves to various obligations during these same periods. On
the average, the recurring monthly payments for home mortgages, car payments, insurance, credit cards, etc.,
DOKUMEN
were $5,976 per month. Again, as noted, these expenditures were considered household obligations and were
paid only from the joint account. In addition to the recurring payments, it was known that a $15,000 investment
was paid in lump sum in 1991, a $4,000 lump sum loan made in 1991, and another large lump sum in 1993 was
paid. Interestingly, the average net paycheck from the county for Joan Wilson was about $1,000.
IAI
Early in 1993, the Guaranty Bank and Trust, which was the principal bank used by the Wilsons, asked Charles
Wilson to prepare and file a personal financial statement showing personal income and cash flows for the
year ended 1992 and projected income and cash flows for the year ended 1993. The statements filed showed
incomes of $36,158 and $42,564 for 1992 and 1993, respectively. Personal expenses were reported at $23,964
and $26,163 for 1992 and 1993, respectively. It should be noted that deposits in cash to the son’s account for
1992 and 1993 were more than the total personal expenses shown. Also, it is interesting to note Charles Wilson
had monthly debt service payments on personal loans from 1989 until April, 1992 that averaged $1,473, which
was more than the monthly net pay available to pay all of the living expenses of the household.

Epilogue

Based on the results of the investigation, the Coryell County District Attorney’s office decided to pursue the case
since it appeared obvious that thefts over $100,000 had occurred, which is a first degree felony offense in the
state of Texas. However, since Joan Wilson had committed suicide shortly after her arrest, the district attorney
had to decide on who to prosecute. Since Dr. Wilson seemingly benefited from the appropriations of funds by his
wife, it was decided that he would be prosecuted. Dr. Wilson’s defense was that he had no knowledge of his wife’s
embezzlement and should not be held liable or as an accomplice to her scheme. This argument did not deter the
district attorney nor the jury as Dr. Wilson was subsequently convicted and sentenced to a substantial prison
term. However, due to his age and poor state of health, he is not expected to complete his term. In addition,
the state of Texas has assessed the Wilson estate for the collection of funds in the amount of $1,226,424.45, the
amount that it has determined that Joan Wilson had stolen since 1987.

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