Perry Mason (1957–1966)
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The Case of the Double-Entry Mind 

Perry's friend Beth Sandover is in a strained marriage so she asks Perry for help. When the woman who took her job is murdered, she is charged as her husband tries to preserve the $201,000 he embezzled from the company where they worked.



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Episode cast overview, first billed only:
Wesley Lau ...
Clem P. 'Sandy' Sandover
Karl Weber ...
Frank Sellers
Enos Watterton
Paul Tripp ...
Steven Banks
Beth Sandover
Sally O'Hara - Secretary
Lita Krail
Richard Reeves ...
Cyril Potkin
Grandon Rhodes ...


"Sandy" Sandover is in many ways an ideal employee. A company accountant, he is fastidious in keeping his expenses low, always taking the train instead of flying to meetings and staying at the YMCA instead of a hotel. He's described as being probably the only senior employee who has never taken a personal trip at company expense. What no one realizes is that he has been embezzling money from the company so expertly that no one has ever noticed the missing $201,000, and the company books have passed all audits. He's hoping to run off with secretary Lita Krail, leaving behind his wife Beth, who happens to be a close personal friend of Perry Mason. When his embezzlement is nearly exposed by Krail trying to blame him for not depositing $45,000, he becomes irate. When Krail is found dead, Sandy admits to beating her with a large ashtray, but the autopsy suggests she was probably already dead when he did it as she was shot. When Beth Sandover fingerprints are found on the gun, she is ... Written by garykmcd

Plot Summary | Plot Synopsis

Plot Keywords:

embezzler | bookkeeper | See All (2) »


Crime | Drama | Mystery





Release Date:

18 October 1962 (USA)  »

Company Credits

Show detailed on  »

Technical Specs

Sound Mix:

(Westrex Recording System)

Aspect Ratio:

1.33 : 1
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Did You Know?


The embezzled $201,000 would be equivalent to $1,600,000 in 2016 after adjusting for inflation. See more »


While Sandy is counting the money he embezzled, money starts to fall, supposedly from the briefcase on the overhead shelf, but when he stands to investigate, the money continues to float down from above his head. See more »


[first lines]
Steven Banks: [dictating a letter] And so I hope you'll find these estimates satisfactory. I personally had them prepared by our very ablest man, Mister, uh, well, whoever it was.
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User Reviews

A nice mystery that proves people can be too smart
5 September 2012 | by (United States) – See all my reviews

In an episode that had everything going its way- the ending seemed to dampen the spirit of the entire show. I know that the writers are trying to find different ways to bring an exciting end to the stories conclusion but having someone get up from the witness-stand and ramble around while confessing seemed a poor way to end a rather nice mystery.

The story involves Clem 'Sandy Sandover that works as an accountant in what appears to be a investment company. He is so stingy that he even counts every pen and pencil in his office. The rest of the office believes that Sandover is a strange unwise person that would never take anything from the company- not even a paper clip. However Sandover has them fooled.

Over the 20 years of his employment, he has embezzled a large amount of money from the company where even an audit of the company's books appear to be in order. Now he is ready to take the money and leave his wife for a life with a young secretary of the office. However when he leaves someone has set-him-up when he discoverers the daily money intake of the company in one of his suitcases. And he knows that they will trace that money back to him.

He is able to get the money back to the company safe before the detection but it is clear that someone wants him fired. When he visits the secretary, Lita Krail, she is with another man which inflames Sandover.

It will not be long before Lita Krail is found dead and the evidence points not to Mr Sandover- but to his wife as the murderer. Perry, an old friend, will defend Ms Sandover in court.

By the time the court proceeding end, people in the courtroom will find out that Clem 'Sandy' Sandover is not a dumb as people believe. In fact, perhaps too smart.

A nice show with a good mystery.

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