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The indictment alleging that Mr. Kozlowski tampered with evidence said that the document was a fraudulent bill of lading, part of a scheme to avoid paying more than $1 million in sales taxes on six paintings, which he bought last fall, by shipping empty painting crates to the company's New Hampshire headquarters.
The Tyco art investigation will evoke memories of one carried out by Mr Morganthau's office in the mid-1980s, when a string of jewellery stores were found to be dodging City taxes by shipping empty packages to addresses outside New York.
In 2002 New York authorities launched a criminal case against Kozlowski for dodging use taxes on pricey pieces of artwork by keeping them in New York while shipping empty boxes to New Hampshire.
Consultant Christine Berry helped Dennis Kozlowski amass a fabulous collection of impressionist paintings and, allegedly, at his request, avoid paying taxes on them by shipping empty crates to tax-free New Hampshire.
If you choose to go down that route then you'll have to fork over an extra $5, which we assume goes towards the cost of manufacturing and shipping empty cases.
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" 'How I Shipped Empty Boxes Marked "Renoir" to Exeter, N.H.' " But most of the current crop of memoirs reveal employers' moodiness, not malfeasance.
Mr. Kozlowski then asked the unidentified manager of art collections to ship empty boxes to New Hampshire in place of the paintings, according to the indictment.
Some companies -- manufacturers of beverage cans, for example -- will probably pass added costs onto consumers, because few customers would pay to ship empty steel cans across oceans.
In some cases, they said, dealers simply shipped empty cartons to New Hampshire and delivered the art directly to Mr. Kozlowski's apartment.
To avoid paying New York sales taxes, prosecutors said, he shipped empty crates to Tyco's headquarters in Exeter, N.H., and transported paintings back and forth from New Hampshire to Manhattan.
Or users can ship empty N-Stor canisters to Jadoo for refilling.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com