All have cooperated with the authorities in hope of obtaining leniency at sentencing.

Prosecutors accuse Muneo Suzuki, left, of accepting a $40,000 bribe to obtain leniency for the lumber company in an illegal-logging case.

But defense lawyers argued that the prosecution witnesses were corrupt inspectors who got caught and testified to obtain leniency.

Defense lawyers, who began their summations yesterday afternoon, contended that the prosecution's main witnesses were corrupt inspectors who got caught and testified against the defendants to obtain leniency for themselves.

Mr. Rosenthal also told the judge that Mr. Perez lied in court to obtain leniency for two drug dealers, one of whom he was having a romantic relationship with.

The executives discussed the records in interviews with prosecutors in the last week in their effort to obtain leniency.

Defense lawyers suggest that F.B.I. agents intervened secretly with state and Federal judges and prosecutors to obtain leniency for Mr. Scarpa.

Even after the indictment, Mr. Scarpa continued to provide information secretly to Mr. DeVecchio, apparently in the flickering hope of obtaining leniency yet one more time.

"Facing serious tax fraud charges himself," Mr. Gage said, "the former manager made a plea bargain deal with the Government to obtain leniency in exchange for testimony against Max."

"O.K.," said the witness, who had pleaded guilty to drug conspiracy and had testified for the prosecution in hopes of obtaining leniency.