41.   Hall pleaded guilty last year to conspiracy to commit bankruptcy fraud, mail fraud, wire fraud and money laundering.

42.   He was convicted on one count of conspiracy to commit securities fraud.

43.   He pleaded guilty on Thursday in federal court in Manhattan to securities fraud, conspiracy to obstruct justice, and conspiracy to commit bankruptcy fraud.

44.   He suggested that it was unfair that Andersen is being sued by the successor to the party that committed the fraud.

45.   Hernandez later pleaded guilty to a charge of conspiracy to commit bank fraud in an unrelated federal case, insuring he would face at least five years in prison.

46.   His name was mentioned by some of the defendants, who are accused of setting up a gang to take bribes and commit fraud in energy contracts.

47.   Higgins hopes a program to educate MTA employees about what constitutes fraud and how prosecuting those who commit fraud will help bring down the costs.

48.   Hungach and Bertolini entered guilty pleas last August to conspiracy to commit tax fraud by organizing and promoting a baseball card show in Atlantic City.

49.   I would report my doctor if I thought he or she had committed fraud.

50.   If Andersen is found liable in the Enron case, whether it knowingly committed fraud or was merely negligent is important, because the potential losses are so staggering.