Betty Werner, the widow of a World War II veteran, had been receiving Veterans Administration (VA) Dependency and Indemnity Compensation (DIC) since the death of her husband in 1976. In 1995, due to severe mental problems, Werner's son, Joel Ruben, had Werner admitted to an institution that would provide her primary care. Ruben obtained a durable power of attorney, putting himself in charge of his mother's finances in order to provide for her care.

Ruben redirected the VA's DIC payments made to his mother into his own personal accounts, and never actually used the money to pay for the care of his mother. When the VA began investigating the whereabouts of the payments made to Werner, Ruben admitted that he had used the money to pay off his own financial obligations and to care for his ill son. Of what crime is Ruben guilty? What evidence is necessary to prove these allegations?