Cross-Account Flow — FZBros, JHF Personal & the Locked Sub-Accounts

Companion to 2026.06.15 JHF Trust Account Ledger — Chronological Backbone. The backbone note traces the Trust accounts (FSB 5024132 → TBK 4980777). This note traces the other four accounts the Imhofs comingled with, per $SUR line 1.0: "comingling of farm funds over the last twelve years between John Frenzl's personal checking (xx2371), the Frenzl Brothers' business account (xx2389), the John H Frenzl Trust account (xx4132), the Lewis Frenzl Farm Account, and the personal and business accounts of Teresa and Justin Imhof."

⚠ John Henry Frenzl died 12/15/2012. Every dollar moving through "John's personal account (4002371)" after that date is being moved by someone else (Lewis as survivor/Trustee, and later the Imhofs as POA/PR). That is the whole point of tracing it.

1. Frenzl Brothers Farm Account #4002389 (Lewis and John)

The brothers' joint operating account, 2009–2013. Healthy balances throughout ($150k–$324k). Then:

Ledger annotation (verbatim): "closed out 12/30/13 — Half of this final value is deposited into the JHF personal account xx2371 on 1/10/14 statement."

→ Half of $233,655.49 = $116,827.74 swept into John's personal account (4002371) on the 1/10/14 statement. (John had been dead a year.)

2. John Frenzl Personal Checking #4002371

Steady, small account (Social-Security-sized $1,458–$1,530 monthly deposits) through 2013 — until the FZBros close-out hits:

Two findings worth a microscope:

• The $203,027.74 January-2014 inflow that "did not make the 2014 tax returns" is built from (per the ledger comments): the $116,827.74 FZBros half-sweep + an $85,000 "Vacant Land 'C' payment" (shown on 2013 taxes) + an $18,000 outbound item + a $1,200 Kuntz rent. Unreported income flowing through a dead man's account is a tax-fraud / concealment thread.
• "Imhof $34,500" (Jan 2016) — Justin Imhof paid $34,500 INTO John's personal account in January 2016. This is a new Justin money-flow data point (direction: Justin → Frenzl account). Needs identification: land payment? rent catch-up? Note the proximity to the recurring $36,500 round-trip figure — confirm whether related or coincidental. Open item.

3. Lewis's two sub-accounts #5024159 & #5024239

Both ledger tabs carry a single substantive entry:

2018-02-21 — Account Lock-Out Order: 5024132, 5024159, 5024239 — two signatures needed for withdrawal over $500.

This confirms the 2/21/2018 lock-out covered all three Trust-linked accounts (the Trust checking 5024132 and both of Lewis's sub-accounts), not just the main account. It is the structural reason a second signature ("Justin Imhof") appears on ck#1031 (12/31/2018) — any $36,500 withdrawal after 2/21/2018 required two signatures. See 2026.06.15 The $36,500 Round-Trip — Checks 1031 & 1038.

Why this matters to the case

1. Comingling is documented, not just alleged. The FZBros → personal-account half-sweep ($116,827.74) and the 2014 "$203k that didn't make the tax returns" are concrete instances of $SUR line 1.0's comingling charge and feed the equalization/breach-of-fiduciary counts.
2. Tax-fraud thread. Income routed through John's account post-mortem and omitted from the 2014 return supports the "intentional tax fraud" allegation already flagged at $SUR line 10.0 (the 2021 pivots placed on someone else's return).
3. The lock-out scope strengthens the forgery framing on ck#1031 — the two-signature requirement is why a second name had to be on the instrument.
4. "Imhof $34,500" (2016) is an early Justin-money-movement marker, consistent with $SUR's note that "Teresa coerced Lewis to list herself and Justin as signatories on the JHF Trust account as early as 2016."

To-do

• ☐ Identify the Jan-2016 "Imhof $34,500" deposit instrument (check image from the 4002371 2016.01 statement, if scanned).
• ☐ Pull the $85,000 "Vacant Land C" 2013 payment detail — which parcel, to/from whom.
• ☐ Tie the $122,524.12 (2014) + $113,960.77 (2015) "expenses" out of John's account to payees — where did a dead man's money go.