Besides paying parts of Dennehy and Herring's tuition, Bliss admitted that he'd concealed under-the-table payments to Herring and lied to both the NCAA and Baylor investigators.

The Itoman case is one of several receiving wide attention in what is said to be an extensive pattern of corporate art transactions to evade tax payments or conceal payments.

Another top Itoman executive, Yoshikuni Kato, committed suicide last year after reports appeared suggesting the paintings might have been purchased at inflated prices to conceal payments in connection with real estate transactions.

The issue is whether Mr. Gardner's and Mr. D'Amato's purported efforts to conceal payments for his work represent a fraud against the company.

"The fact that his campaign sought to conceal payments to Ms. Wolf suggests that the candidate knows this well."

The report also contradicted an earlier assertion by the Finance Ministry that no securities listed on exchanges were used by the brokers in concealing payments to clients.

The indictment outlines numerous loans and complicated financial transactions supposedly intended to conceal payments to Mr. Ford.

He was charged with mail fraud in seeking to conceal payments he received, like the other athletes, from Mr. Bloom and Mr. Walters.

An Iraqi document indicates he may have used the charity "to conceal payments from the oil allocation he had received from the Hussein regime," the report says.

He was indicted for concealing payments he received from W. Patrick Moriarty, former president of the state's biggest fireworks manufacturing concern, who is now serving a seven-year sentence in the case.