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This undated photo provided by the New York Office of the Attorney General and taken by state tax investigators shows the single-family home in Perrysburg, N.Y., out of which state regulators believe cigarette shipper Seneca Promotions operated. Prosecutors charge UPS should have known that Seneca Promotions was improperly sending freights of untaxed cigarettes from this location to tobacco distributors. But a UPS account executive testified the company was simply sending "office materials." (New York Office of the Attorney General via AP)

This undated photo provided by the New York Office of the Attorney General and taken by state tax investigators shows the single-family home in Perrysburg, N.Y., out of which state regulators believe cigarette shipper Seneca Promotions operated. Prosecutors charge UPS should have known that Seneca Promotions was improperly sending freights of untaxed cigarettes from this location to tobacco distributors. But a UPS account executive testified the company was simply sending "office materials." (New York Office of the Attorney General via AP)

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