Original subtitles

Thank you.

This is just awful.

It is not awful, Ben. Everything's going to be all right.

That's what you said last year. You said there wouldn't be an audit. I said I

didn't think you'd be audited. What happened?

I was wrong.

About that and what else?

Ben, the IRS was not satisfied with the information we sent them, so you're

being audited. It's no big deal.

That's easy for you to say. The worst that will happen is that they'll

a few deductions and you wind up having to pay more taxes.

Uh, plus maybe a penalty or two. Plus, uh, interest, of course.

Oh, this is so awful. Ben, Ben, if you recall, I did

warn you that the IRS might find some of these deductions just a tad too

creative.

Which ones?

Well, like this deduction for $2 ,430, for example.

What's wrong with that? Clothing is not an allowable business expense.

Well, what am I supposed to walk in the courtroom buck naked?

This suit makes a statement.

It's like a uniform. It's my trademark.

That suit cost you $2 ,000.

I got two more just like it. Oh, man.

And they have to be clean, so I threw in my laundry and a couple of bottles of

cleaning fluid. I spill a lot.

You got receipts?

Yeah. Yeah, I got receipts. Somewhere I got them.

Find him.

The IRS is very big, I don't think.

Jeffrey, how do you think?

Thank you.

Edna, is Leo in? Yes, but he's with a client.

Would you tell him I'd like to see him at 53?

Yes, ma 'am. Thank you.

Thank you, Jeffrey.

As usual, lunch?

It was wonderful.

Dinner's going to be even better.

Why don't you think we're moving just a little too fast? Seven o 'clock,

Fairview Hotel.

What? Can I get that in writing?

Yeah.

Seven o 'clock.

Fairview Hotel.

My room.

I think I can remember that part.

I'll call the auditor and I'll set up an appointment. Now you get your receipts

together and stop worrying. My clients get audited all the time.

See you, Ben.

Leo, can I see you for a minute, please? Sure.

Sit down, Leo.

What's this?

You tell me.

Those bank statements.

Yes, that's right, Leo. One from your bank account and one from my corporate

checking account.

Well, something wrong?

Look at the deposits and the withdrawals. You've been transferring

Downey and Company's corporate account to your personal bank account for almost

a month.

I've never seen this.

Leo, did you really think I wouldn't notice that $12 ,000 was missing?

Patricia, I swear to you, I don't know anything about this.

Patricia? Sorry, I forgot my sunglasses.

It's okay. Sorry.

Patricia, this is some kind of mistake. I am not an embezzler. How can you deny

this? It's all right there in black and white. I did not take your money.

I'm going to give you 24 hours to return that money. Now, Patricia, I have been

working for you for eight years. You've got to give me the benefit of the doubt.

If you don't return it by then, I'm going to call the police. But either

you no longer work for this firm.

Damn you, Patricia.

I did not take your money.

Room service.

Dinner's here, darling.

Uh, just leave it. All right.

Wow, thanks.

Sure.

You're acting like a two -year -old, you know.

Just, uh, call me when you move. Right.

Damn it, Patricia, you come out of there right now!

Patricia, I know it's early, but I've been thinking about this all night.

Maybe I did jump to conclusions yesterday. We should talk about this

Well, how about my place right now? Coffee's on.

Great. I'll see you then.

Hi.

Jeffrey, what are you doing here?

You slipped off last night before I could tell you to have a good day.

You are something.

Thank you.

Want some coffee?

Sure. Thanks.

Hey,

I took your advice. I called Leo. He's coming over.

Right now?

Yeah. And I feel better about it already. I mean...

Maybe it was just a computer error.

I hope so.

What are you doing?

I don't want to leave any fingerprints.

Patricia? Patricia?

The serial killer, isn't it?

That strangler.

Well, it looks that way, but we don't know for sure yet.

So what time was it when she called you this morning, you remember?

I don't know.

About 7 .15, I would guess.

Did she call you over before work like this very often?

No.

She wanted to discuss this problem we're having at work.

What was the problem?

She thought I'd been embezzling.

Thank you.

Hold on just a second.

Morning. Good morning, Bob.

Who's the lady?

That's Patricia Dowling.

She owned and ran a downtown accounting firm.

So what do you think?

Victim number six.

No. She was strangled. She's got that mark on her forehead.

My guy didn't do this, Bob.

It's the work of a copycat.

Lieutenant.

We just found this on the floor of Mr. Kasabian's car.

Ricardo!

Ricardo! Mr. Ricardo!

What on earth is the matter?

This drawer was full of my receipts. Now it's full of potholders. What did you

do with my receipts? Receipts for what?

Taxes. All kinds of tax -deductible stuff. Now, where did you put them?

Don't you know we're recycling paper now, Mr. Matlock? I find anything lying

around, I take it down to the supermarket where it belongs.

No!

My receipts weren't lying around. They were in a big jumbled heap in this

drawer. Now, where'd you put them? Why would you keep them in a kitchen drawer

anyway? Because it's my house, Ms. McArdle. I can keep them anywhere. I can

them in a bathtub if I want to.

You turn a very unflattering shade of magenta when you lose your temper. I

you know. My Uncle Francis did the same thing. He's the one died of a massive

stroke. Went just like that.

Come on.

You better know where you're putting it.

If the same thing happens to you, it'll be your own fault.

Why, everybody knows you don't keep tax receipts in a kitchen drawer.

You keep them in a shoebox.

Went just like that.

Oh, yeah, Leo. I found those receipts.

You're where?

I still can't believe the police think I did it. I mean, I'm the one who called

them.

Well, the person who discovers the body is usually the first one they suspect.

They say Patricia fired you, huh? Yeah, she accused me of stealing money from

the company, which was not true.

What are you doing?

I can't tell you how much I hate this room.

If it just put up a picture of a cow or a dog or a bird.

Oh, yeah.

You no longer work for Downey and Company, huh?

Is that important?

Who's going to do my audit?

Well, you just get me out of this mess and I'll do your audit.

In fact, I will do your taxes for free for the rest of your life. How is that?

I mean, my God, Ben, they think I killed somebody. How can you think about

taxes? Well, it's a penny saved.

I hate to say it, Ben, but sometimes you act like you're cheap.

Kind of a wire they found in my car. Whoever killed Patricia must have been

watching me, Ben.

That is creepy.

Yeah.

That is creepy.

Yeah, Ben Matlock, thank you for your time. No problem.

So, not the serial killer, huh?

Absolutely not.

I know this crime was committed by a copycat killer.

Number one,

the place is a mess.

Obviously, the victim put up quite a struggle.

The man that we're after likes to tidy things up when he's done.

Neat freak.

That's why he uses a garage.

No blood. Less mess.

Well, maybe his other victims didn't put up so much struggle.

His victims were men, Mr. Matlock. If anything, they probably struggled more,

which leads us to another inconsistency.

Ms. Downey was a woman.

Serial killers rarely change the gender of their victims midstream.

Well, how do you know your guy is a guy?

Well, because, A,

It takes a great deal of strength to strangle someone.

B, female serial killers are extremely rare.

And C, the so -called Southside Strangler smokes cigars.

I didn't know that.

Neither did your copycat.

We never told the press.

What, did he leave stubs around?

Not stubs, ashes. We'd find them in the garbage, imported Havanas.

There's one other thing we never told the press.

He makes a mark on his victim's forehead.

Yeah, the Roman numeral two.

What he writes may be common knowledge, but how he writes it is not.

He carves it into their skin.

The mark on Ms. Downey's forehead was made with a blue ballpoint pen.

Again, a copycat.

Well...

I guess whoever killed Mrs. Downey started out trying to make it look like

was a South Side Strangler, but then when Leo showed up, he thought, what the

hell, and just threw the murder weapon in his car.

Or the DA is right and your client is the killer. No, no.

Why would he leave that wire so you could find it? It's not Leo.

That's the only thing I'm certain.

Everything I just told you was confidential.

Of course.

Well, there goes Leo's car.

Need a bath.

Help.

Is there anything else I can help you with?

No, I'm fine, thank you.

Well, if you change your mind, just let me know. I'll be right outside.

Were you pretty fond of her?

Who? Oh, Patricia. Oh, she was okay.

But she seemed so upset.

Of course I'm upset.

I mean, it's the middle of a recession and I just lost my job and my health

insurance and a whole month's paid vacation.

And what's worse, the Lennon -Duke job.

I'll probably have to go on a diet.

I mean, she was a very nice woman and may she rest

in peace and all that, but...

Damn it, why did she have to go and make Leo so mad?

Leo didn't do it.

Oh, yeah, right.

Wait, Edna.

7 o 'clock, Fairview Hotel.

Tuesday the 17th was the day before she died. Do you know if Patricia was

meeting somebody there?

Oh, probably Jeffrey.

Spydell, you know, Spydell ad agency.

He and Patricia had a major thing going.

Yeah? Uh, Ben Matlock is here to see you. Uh, he doesn't have an appointment.

That's okay. Send him in.

Bye, Dale.

Ben Matlock, thank you for seeing me on Short Nut. Well, it's not every day that

a famous criminal attorney drops in on me. Sit down, please.

Oh, the Jolly Food Market. You handle their advertising?

That's one of my accounts, yes.

I went in there once. I had an accident.

I fell over a stack of candied yams. If the aisles are too narrow on television,

they'd look as wide as freeways, but in real life, they're...

Well, Mr. Matlock, that's advertising.

See, people don't buy reality, they buy image.

If they didn't, I'd be out of business.

So what can I do for you, sir?

Well, I've taken the case of the man who's accused of murdering Patricia

Downey. Yes, I know.

You do?

Yes. As I'm sure you know, Patricia and I have been seeing each other for almost

a month.

So I've followed the case very closely.

She was very special. I don't think

the fact that she's dead has really hit me yet.

Is that the way it was with you?

What do you mean?

When you lost your wife, I read someplace that you're a widower.

Yes, yes.

That was a long time ago.

When was the last time you saw Patricia?

It was the night before the murder.

Did she say or do anything unusual or seem to be upset by anything?

Well, she told me how she'd had to fire your client.

In fact, she was pretty upset about it. She said he hadn't taken it very well.

And other than that, it was a very happy, wonderful evening.

Do you remember the last night you spent with your wife?

Yes, yes, I do.

Must have been a good memory then.

Yes.

Just like mine of Patricia.

Well, that's all the questions I had to ask you. Thank you again for your time.

Don't mention it. I can find my way out.

Yes, sir. Thank you.

Yeah,

I knew who Jeffrey Spiesel is.

They got a room permanently reserved for him here.

Handled all their advertising.

I guess it's part of the deal.

I understand you delivered dinner to his room last Tuesday night.

That sounds right. Was anybody with him?

How bad do you want to know?

Oh, dear.

Oh, dear.

Mr. Cardle? What are you grumbling about?

Oh, I'm not grumbling. I'm thinking.

Thinking what the world's coming to. Serial killers and the like.

Oh, well, yeah.

And you know what I think it is?

We've lost trust in our fellow man.

What? Trust.

When my cousin Kevin went away for an entire weekend and left all his doors

unlocked. And his house was safe? The house was safe.

But everything in it was gone, including the plumbing.

That's when he lost his trust.

Well, yeah, well, I can see it.

Oh, I don't know.

It's not like the good old days when you could leave things in strange places

and come back and they'd still be there.

The trust is gone.

We've got to get back to trusting one another.

We have to have faith in our fellow man and not be suspicious.

Yeah, well, we certainly trust each other. Oh, you can count on that.

Oh, yes. You know, I forgot to pay you that. Oh, my.

Oh,

thank you.

at the Fairview Hotel.

Patricia was here with Jeffrey Spidell that night. That much of his story is

true. But all that happy sweetness and light stuff?

Wrong.

I'm sorry, sir. You cannot go in there. I heard what he said. This won't take a

minute. What the hell's going on? I've been trying to see you all morning.

I've been very busy. I get the feeling you don't want to see me.

Why would I avoid you? You go to the Fairview Hotel all the time. Maybe you

heard I was there asking questions.

No, I did not know that. You were there the night before Patricia Downey was

murdered.

Yes, we had a wonderful evening. You sure you didn't have a big argument with

her? Of course I'm sure. She didn't lock herself in the bathroom?

Where did you get such an idea? I've got to ask you where you were the morning

Patricia Downey was murdered.

I can't believe you.

I really don't have time for this. I hate to be blunt with you, but I'm going

have to ask you to leave right now. Please.

This makes you look awfully guilty.

Yes, Mr.

Matlock.

I know.

If you can dig up anything that might tell us what she and that Spidell were

arguing about, if you can't find anything in her office, start poking

head.

Speaking of the devil.

Good morning.

Hello, Mr. Spidell.

Hi.

Hi, Jeffrey Spidell.

Conrad McMaster. Oh, good grip.

Let me guess, you must be the investigator, huh?

I sure know your handshakes.

Well, listen, I just wanted to apologize for my behavior yesterday. I

guess Patricia's death has had more of an effect on me than I realized. And I'm

way behind schedule at work.

And I guess as a result, I'm just a little bit uptight. I'm very sorry.

That's okay.

So this is where you live, huh?

Yeah, that's it. Well, considering it belongs to a man who, by all accounts,

very wealthy, it's quite... Small?

Deceptive.

Rather than letting people know who you are or what you're all about, you'd

rather keep them guessing, wouldn't you, Mr. Matlock?

Most people just call me cheap.

Well, in any case, I'm just the opposite.

I make big bucks, and I want everybody to damn well know it. Well, that's a

car. Yep.

Thank you.

Listen, if you need someone to corroborate your story about why your

at Patricia's house that morning, I'd be glad to help out.

What do you mean?

Well, Patricia mentioned to me the night before that she was having second

thoughts about firing Leo, and I told her that I thought she should meet with

him first thing in the morning. She agreed.

Oh.

Oh, was that before or after she locked herself in the bathroom?

It's just a thought.

What the hell was that all about?

Did you notice how dirty his car was?

Like it'd been sitting out in the rain?

I got mad in the rain.

Mad me under a sprinkler.

Have you got him? Did you get the real strangler yet? I'm zeroing in, Ms.

McArdle. Zeroing in. It's looking good for my client. Oh, now, isn't that a

thing you're doing? Getting an innocent man off.

It's just a darling thing you're doing. Just darling. I'm just doing my job. You

know, I once saw a movie with Lionel Barrymore where he was defending an

innocent man accused of murder.

Of course, you don't have his looks.

And he had this...

strong chin that you don't have and a booming voice that you don't have. And

was taller than you with that handsome Barrymore face.

And when he finished his speech and his client was freed, the people in the

courtroom all got up and cheered.

Oh, I know you're going to do well in that courtroom, Mr. Matlock.

And I do wish you well.

But you're no Lionel Barrymore.

How long had you known

Patricia Downey, Mr. Piedel?

For close to a month.

How would you describe your relationship?

We had become lovers.

When was the last time you saw her?

The night before she was killed.

Did you spend the night with her?

No, sir. We just had dinner. She was... She wanted to get home so that she

could meet with Mr.

Kasabian the next morning before she went to work.

Oh.

Yeah, yeah.

Are you sure it wasn't because you had a big fight with her?

We did not have a fight.

Mr. Spidell, Mr. John LaForte, the waiter who brought your room service to

Fairview Hotel, is ready, willing, and able to testify that he witnessed an

argument between you and Patricia Downey.

Well, if he did, he'd be perjuring himself. I can't imagine why he'd do

Are you saying you did not have an argument with Patricia Downey in your

room that night? Patricia wasn't even in my hotel room that night. Oh, come on!

The hotel records show that you registered and ordered dinner for two.

Yes. Yes, sir, I did order dinner for two, but that's because Patricia was

supposed to meet me at the hotel at around 7 o 'clock, and at just about 6

right after the room service was delivered, I called Patricia at her

was very upset about Mr.

Kasabian, and so we decided to meet at Gardino's instead. That's her favorite

restaurant. I'm sure the hotel has records of the phone call.

You were seen in room 1737 at the Fairview Hotel.

You were seen having an argument with Patricia Downey, a woman who was found

murdered the next morning.

Mr. Matlock, I defy you to find one person who saw Patricia Downey

at the Fairview Hotel the night before she was murdered.

And if your waiter says he saw her, then he's lying.

She went straight from her office to Gardino's. I met her there at 7 o

We ate dinner. I stayed till about 9.

And then we went our separate ways.

Forever, as it turns out. As a matter of fact, I have a photograph

that Reggie Lambert sent to me. He was the maitre d' at Gardino's that evening.

Now, that's a picture of the chef and me and Patricia.

Now, he or the chef or any of the people sitting near us, for that matter, can

testify to the fact that we were there that evening and we never argued.

Is that all, Mr. Matlock? No.

No, it's not all.

Where were you between 7 and 8 the morning Patricia was murdered?

Objection. This line of questioning is at worst irrelevant and at best

distracting. As far as we know, this witness was the last person to see the

decedent alive. His testimony is not only relevant, it's critical, Your

Overruled.

Please answer the question.

I was at home.

Tell the court what kind of car you drive.

Well, actually, I have two. One is a blue Blazer 4x4, which I use mainly for

recreation.

And the other is a black Jaguar XJS convertible, and that's the car I drive

around town.

You ever spend the night at Patricia's? Sure, lots of times.

Park your car in the garage?

No, I had to leave it out. There wasn't room in the garage.

You know Millie Dumas?

No. She lives across the street from Patricia's. Sitting right over there.

And she's all set to testify that she saw your car parked in front of

house at 7 .15 the morning she was murdered. That's not possible.

She knew it was your car because she'd seen it parked there so often. A black

Jaguar XJS convertible parked right on the street, just like always, by one

of Patricia's water sprinklers. That was your car. You parked it there. Then you

went inside and you killed her, didn't you?

My car was in the shop that morning, sir.

What?

My car was in the shop that morning getting service.

They picked it up the day before the murder. They returned it to me the day

after. Call Doug Harding Motors.

They keep records, too, you know.

I have no idea why he came after me like that. It was totally uncalled for and,

frankly, a little pathetic. Mr. Matlock, any comments on what just happened?

Now, where did you get your information? Do you think it was set up? What are

you going to do now?

Check the license plate number.

How does it feel to make a fool of yourself, Mr. Matlock?

Lousy!

That's great. I appreciate it.

Where's my leaky faucet?

You think Jeffrey Spidell is the Southside Strangler? Uh -huh.

And that he murdered Patricia Downey? Yep. All because Conrad found cigars in

his hotel room. They were imported Havana.

Ben, that's no proof.

I know. That's the reason I need to see your files on the other murders so I can

get some proof.

Why would he make the Downey murder look like a copycat? I don't know.

I have never known of a serial killer who was his own copycat. Never. You have

never known Jeffrey Spidell.

He doesn't fit the profile.

Doesn't matter. He's the one.

You sure this isn't just sour grapes? I'm sure.

Okay.

I want that back first thing in the morning.

I have no idea why he came after me like that. It was totally uncalled for and,

frankly, a little pathetic.

Check the license plate number.

How does it feel to make a fool of yourself, Mr. Matlock?

Lousy!

Check the license plate number.

How does it feel to make a fool of yourself, Mr. Matlock?

Lousy!

successful people.

Councilman Mendez, Bill Davis, Warren Daniels, and now Patricia.

Oh, when you're through with that, here's everything on Jeffrey Spidell.

Yeah.

You and Mr. Spidell had something in common.

What? He went to Harvard Law.

Yeah? But he flunked out.

Hey,

if you don't need anything, I'll come to go home, okay? No, go ahead.

I'll see you later.

Hey, Conrad?

Hey!

Hey, Conrad!

Mr. Matlock.

Okay.

You presented a great challenge.

So pardon me for wanting to savor the moment.

Saw the news?

The legendary Ben Matlock really got cut down to size today, didn't he?

Being humiliated like that really hurts, doesn't it? You know something? The

pain never goes away, never goes away. Every time you look in the mirror, it

comes right back at you like a kick in the gut. You're never quite the same.

You set up that whole copycat thing just to embarrass me in the courtroom?

Well, actually, I first got the idea when I heard that Leo was going to do

taxes, and so...

I started dating Patricia and I transferred a few funds by computer so

make Leo look like he had been embezzling and the rest you know.

I was very sure that you would be representing him.

As I said, it was quite a challenge.

Councilwoman Des and Bill Davis.

You humiliated them before you killed them.

Put them out of their misery is a better way to put it.

They were both lawyers.

Very good.

That mark on their forehead wasn't the Roman numeral two.

No. No, it's Greek.

Uppercase pi.

Plaintiff.

No touch of irony.

No more talk.

Why lawyers?

Why not?

More fun.

Police! Police!

Stay right where you are.

I guess... I guess... You thought

I'd never know you were coming for me.

But I pretty well had the whole thing figured out.

What do you mean you'd be lucky to charge him? He tried to kill me.

All right, we can charge him with attempted murder. Yes.

But as for all those other murders, Ben, I'm telling you, we're going to have to

be real lucky. Oh, come on. He practically confessed last night. All

a minute, okay?

Now, just listen.

Misery is a better way to put it.

He didn't actually confess to anything.

Yeah, yeah, yeah.

In order to indict him for murder, we have to have solid evidence he's a

Southside Strangler. And the way this guy covers his tracks, I'm telling you,

it's going to be tough.

This is just great.

You can't prove him guilty, and I can't prove my client innocent.

Well, I don't know what to tell you.

Let me check something out.

That's a nice outfit, Mr. Spidell. What's the occasion?

Mr. Spidell's arrest is not relevant to this trial, Mr. Matlock.

Please confine your questions to those that are germane to these proceedings.

Sorry, Your Honor.

Just a couple of questions and then you and your friend will be free to go, so

to speak.

Mr. Matlock.

Sorry.

Where were you between 7 and 8 the morning Patricia Downing was murdered?

I've already testified that I was at home.

I remember.

I remember. And Millie Dumas has just testified that she saw a

black Jaguar XJS convertible parked in front of her house the morning she was

murdered. Was that your car?

No.

I told you my car was in the shop that morning, Mr. Matlock. Let me rephrase

that question.

Was that a car you had rented?

No.

No?

The loaner that the dealership gave me was Maria. I'm not talking about that

car.

I'm talking about this car.

The car you rented from the top of the line car rental agency in Savannah.

See? This is a copy of the rental agreement.

There's the imprint of your credit card. There's your signature.

You rented it the night before and took it back the next day.

Now, like you say, the dealership gave you a loaner.

Why do you need to go out and rent another car?

Why do you go all the way to Savannah to do it, huh?

The car you drove by my house the other day, that was your car.

Now, out of the shop, you put water spots on it yourself to make me think it

was this car.

You wanted somebody to think they saw your car parked in front of Patricia's

house that morning, didn't you? Just like you wanted the waiter to think he

witnessed a fight between you and Patricia.

It was all part of your big plan to make me think that I had you dead to rights.

And then at the last minute, you'd yank the rug out from under me and make me

look like a number A1 jackass, didn't you?

But all the time, I knew you were the one.

It took me a while to find that car at an agency.

But I found it.

It may take the police a while to place you at Councilman Mendez's home the

night he was murdered.

And Bill Davis's home the night he was murdered and all the others.

It's just a matter of time.

Because if you made one mistake, you made others.

I guess the day the IRS decided to audit me wasn't exactly your lucky day

either.

Was it, Mr.

Spydell? Was it, Mr. Spydell?