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1669-24 Social, Society,& Local News 1946-1993 TUE SEP 10 1985 ED: FINAL SECTION: LOCAL PAGE: 2D LENGTH: 13 . 00" MEDIUM ILLUST: photo: Alvin Malnik in 1982 (n) SOURCE: SUSAN SACHS Herald Staff Writer DATELINE: MEMO: LAWYER CLEARED OF TAX-EVASION CHARGES Miami Beach restaurant owner Alvin Malnik has won a 20-year battle with the Internal Revenue Service, which tried unsuccessfully in two Miami criminal trials and a prolonged civil dispute to prove that Malnik underreported his 1962 and 1963 income by about $950, 000 . "It ' s nice to close the chapter, " said Malnik on Monday. "It ' s a total vindication of any kind of intentional or unintentional civil tax liability. " The U.S. Tax Court last week found that Malnik, a controversial lawyer who has been linked for three decades to some of the country' s most colorful organized crime figures, didn' t file false tax returns with the intent to evade nearly $475, 000 in taxes. Without a finding of fraud, the court said, the IRS can't go after • Malnik for any underpaid taxes because the statute of limitations for collecting deficiencies has run out. The court said the IRS offered "no evidence that (Malnik) engaged in any nefarious or illegal businesses. " He did have an "unusual" law practice and participated in a variety of complex loan deals and stock sales with investors in Switzerland, California, Nevada and the Bahamas. As a result, the court said, "a lot of money passed through his accounts which did not represent taxable income to him. " The tax court case delved into a two-year period in the early 1960s when Malnik was forging his reputation, at least in law enforcement circles, as an associate of organized crime. Many of the dealings questioned by the IRS were with the Bank of World Commerce, a Nassau investment company that closed after one year amid accusations of money-laundering. Among its investors were Las Vegas casino owners, a Teamsters official and even Lyndon Johnson' s one-time aide Bobby Baker. The IRS charges also concerned Malnik' s legal representation of the bank president John Pullman, a Canadian financier and old bootlegging friend of reputed Mafia finance man Meyer Lansky. Malnik has denied any role in organized crime and any past relationship with the late Lansky. In the past few years, Malnik has kept a low profile. He still owns the Forge restaurant on Miami Beach and an interest in the Cricket Club and said he recently returned to Miami after "a great deal" of traveling. His journey included a stay in Saudi Arabia with members of the royal family, whom Malnik befriended when they lived in Miami in the early 1980s. The only formal charges ever filed against Malnik involved his 1962 and 1963 tax returns. He was indicted in 1969 on charges of filing false returns, but was acquitted. After the trials, a civil IRS investigation ultimately resulted in a 1976 finding that Malnik underreported his income. The tax court ruled on Malnik' s appeal. ADDED TERMS : END OF DOCUMENT. SUN JUN 02 1985 ED: FINAL SECTION: HOME & DESIGN PAGE: 1H LENGTH: 32 . 85" LONG ILLUST: photo: two Al-Fassi homes (b) SOURCE: CHRISTOPHER BOYD Herald Real Estate Writer DATELINE: MEMO: AL-FASSI ' S CREDITORS ARE IN A ROYAL MESS When Sheik Mohammed Al-Fassi, the enfant terrible of the Saudi Arabian royal family, fled South Florida three years ago, he left a mountainous debt peppered with extravagant quantities of real estate. Al-Fassi ' s creditors are still haggling over his most visible property -- an opulent waterfront estate on Star Island in Biscayne Bay. Almost 30 liens have been placed on the house and its grounds, which includes a palatial residence and a small mosque. The wayward sheik left the Star Island property and several other holdings in the area, returning to Saudi Arabia with his children in late 1982 and leaving millions of dollars in unpaid bills in his wake. Recently, other properties owned by Al-Fassi and his family have been sold -- most at substantially less than what they paid. One home in Golden Beach and two in Hollywood were sold by firms or trustees associated with the departed sheik and his family. Al-Fassi spent nearly a year in South Florida, buying property, lavishing money on cars and politicians and fighting a costly divorce battle with his wife. The debts included a $1 .5 million lodging bill from a Hollywood hotel, his home during construction of the Star Island estate. "My client has a claim for $400, 000 . He is almost bankrupt as a result of it, " said Peter Cafino, an attorney representing Capital Marble Inc. The company did much of the interior work on the Star Island house. Cafino recalled how the Saudi relatives clamped down on the sheik' s profligacy in late 1982 . "The royal family just got tired of his flamboyance and turned off the well that pumped the money, " Cafino said. "It ' s just terribly, terribly sad. A lot of small business people have been hurt. " The creditors recently won an appeal to block the city of Miami Beach from demolishing the sheik' s Star Island complex. They hope to persuade the courts to sell the property in foreclosure and distribute the proceeds. "Al-Fassi is gone and all he has left is confusion, " said Jim McCann, an attorney who represents contractor claims totallying $1.2 million for work on the estate. "We received estimates that $7 million to $10 million was invested in that property. " Today, title to the overgrown, unfinished mansion is unclear. The creditors are casting about for a buyer to help settle nearly $4 million in liens. "Nobody really owns that property out there except Spelican, N.V. , " said McCann, "and Spelican, N.V. , has disappeared. " Spelican, N.V. , was a Netherlands Antilles partnership that the Al- Fassis used to purchase and hold real estate. Shortly after the sheik' s departure, his creditors learned Spelican was broke. Spelican served as holding company for the flamboyant sheik and several other members of the Saudi royal family. The company repeatedly paid exorbitant prices for South Florida property. One example involves two houses in Hollywood, one at 855 N. North Lake Dr. , and the other, at 903 N. North Lake Dr. In 1981, Spelican paid $3 . 3 million for both houses, which were purchased from Monther Bilbeisi, a Boca Raton financier who routinely borrows from the Al-Fassi family. The price was nearly four times the $790, 000 that Bilbeisi paid for the houses in earlier transactions. OMOW AMEN Almost as quickly as property prices inflated, they fell. The price had dropped to $400 , 000 when Spelican sold the homes to Marnexus Investments Corp. in May 1983 . Marnexus is a land holding company whose president is Irving M. Malnik. In short order, Malnik ' s brother, Miami Beach restaurateur Alvin Malnik, obtained a $450, 000 mortgage on the houses. The Malniks are related to the Al-Fassi family by marriage. Alvin Malnik refused to comment on the purchases, saying he knew little about the property or the transactions. Earlier this year, Marnexus sold the two Hollywood houses for $220, 000 to John R. Michelotti, a Golden Beach resident. Michelotti said he felt the houses sold for market value. Broward County property tax records show that one of the houses was appraised at $149, 000, the other at $240, 000 . Based on prices recorded in courthouse records, values fell more than $3 million in four years. Another house linked to the Al-Fassi family and to the Malniks sold earlier this year for $270, 000 -- a drop of nearly $200, 000 from earlier levels. In 1981, Sheik Mustafi Al-Fassi bought the Golden Beach home at 616 N. Island Dr. for $460, 000, then transferred title to a relative. In January 1983, Alvin Malnik became trustee of the property. "I think I got a good deal, " said Fred Chikovsky, who bought the house from Malnik for $270, 000. "The house needs a lot of work. The sheik had some pretty weird tastes. He left some awful green carpeting and Arabian drapes. Otherwise, the house was pretty stripped down. This is no royal castle. " ADDED TERMS: END OF DOCUMENT. 4 [II-SUN MAY 01 1983 ED: FINAL SECTION: FRONT PAGE: lA LENGTH: 594 MEDIUM ILLUST: photo: Turki bin Abdul Aziz, Alvin Malnik SOURCE: RICHARD WALLACE Herald Staff Writer DATELINE: MEMO: STORY UNVEILS 'MALNIKS OF ARABIA' Miami Beach lawyer Alvin Malnik and his son Mark have performed a cultural arabesque, indefinitely deserting South Florida, converting to Islam, adopting Arab names and living among their wealthy, privileged Saudi friends, according to People magazine. Alvin Malnik -- who reportedly was a longtime associate of the late organized-crime financial wizard Meyer Lansky -- now is close friend, confidant and adviser to Prince Turki bin Abdul- Aziz in Saudi Arabia, People said in a report made public today. Mark Malnik, a 1982 graduate of the University of Miami ' s law school, divorced his American wife after meeting Prince Turki ' s sister-in-law, Hoda, People ' s report said. Last year, People said, he secretly married Hoda. Hoda is a member of the al-Fassi family -- which includes the flamboyant sheiks Mohammed and Tarek -- that made waves and news in recent years with a free-wheeling, free-spending residency in South Florida. For a time, Prince Turki lived in one of Alvin Malnik' s properties, the Cricket Club condominium in North Miami. For many years, Malnik has been a major investor, property owner, lounge operator and restaurateur in South Florida. A stylish, well-spoken man, he is a yachtsman, amateur pilot and mover in the international jet-set. According to People ' s report, Turki ' s in-laws, the al- Fassis, envisioned the elder Malnik, a 49-year-old American Jew, as the impressive equivalent of a U.S. sheik. After Saudi King Fand ordered his brother Turki and clan returned home in 1982 , the Malniks followed, eventually becoming part of the Arabians ' inner circle, People said. On Saturday, Alvin Malnik was unavailable for comment. His personal secretary, however, said any reports that he might have permanently moved to Saudi Arabia were "absolutely ridiculous. " Also, secretary Linda Creamer said, Malnik was likely to return to South Florida "in the near future. " Malnik has not changed his name, Creamer said, and his main interests are in this area: his children and his nationally known Forge restaurant in Miami Beach. Malnik has been abroad in recent months, Creamer confirmed, but she said he has traveled widely, sometimes in Europe. Only some of his time has been spent in Saudi Arabia, she said. The account of the Malnik-Saudi connection was written by William McWhirter, who runs Time magazine ' s Miami-based Caribbean bureau. The information about Malnik and his son had been gleaned from two sets of sources, McWhirter said. One group was composed of former members of the Saudi family' s retinue. To protect their identities, People called them, collectively, Scheherazade. The other sources were Malnik family members, McWhirter said. "We had to shoelace all our sources and cross-stitch, " McWhirter said, adding that he was confident of the report' s accuracy. Long before the People article, rumors had been floating in Miami ' s legal circles regarding Malnik and son. They, too, said that the Malniks had moved to Saudi Arabia and young Mark had married Hoda. For almost 20 years, Alvin Malnik' s name has been the subject of both speculation and official investigation into reports characterizing him as an associate of organized crime, specifically Lansky. Malnik, who has never been convicted of a crime, consistently has denied any wrongdoing. He has acknowledged that his many personal and business relationships have brought him into contact with some people with questionable reputations. "The friendships I chose to make were perhaps not provident, or in my best interest, " he said during a Herald interview last year. "If I like somebody, I like somebody. I don't go around examining if this relationship is good for me or bad for me . . . " Herald Staff Writer Carl Hiaasen contributed to this report. ADDED TERMS: report malnik trip saudi-arabia biography END OF DOCUMENT. A