The case began with the election commission's charge in 1989 that two subsidiaries of the National Rifle Association had made an improper transfer of funds between them.

According to The Chicago Tribune, S.E.C. auditors earlier this year uncovered an improper $13.4 million transfer of debt from a Stotler unit to the parent firm.

One C.I.A. official, speaking on condition that he not be identified, said some agency officials had themselves called attention to the possible improper transfer of data.

Similarly, complaints about improper transfer of air rights, manipulation of zoning rules and possible interference with airplane navigation have all come to nothing, at least so far.

The recent charges of improper Israeli transfers of American arms technology to third countries are also related to the financial issues growing out of the end of the cold war.

At least 110 of 1,056 construction projects undertaken by the Energy Department in the last two years and reviewed in the last week may have been financed by improper transfers of money, the department's comptroller said today.

Those changes related to a broad range of financial results, including reserves, accounting for reinsurance and improper transfers of underwriting losses to capital losses.

On May 9, 2011, Irving Picard, the trustee of Bernard Madoff Investment Securities LLC, sued the Safra National Bank to recover $111.7 million, because of improper transfers from the funds.

In its motion for broader powers, the bank said, "We seek to identify any assets of Brooke Astor that by virtue of improper transfers are no longer in her possession, custody or control.

Judge Lee said he held "the subjective opinion that there does exist a greater incidence of improper interdistrict transfers, racially motivated transfers, than were actually proven" but added that there was no objective proof that would support a merger.