central to the case was the ownership of a panamanian company called seven promotions. prosecutors called it a shell corporation set up primarily so castroneves could dodge u.s. income taxes. hélio castroneves sr., hélio's father, however, testified that he created seven to boost his son's image in brazil. furthermore, hélio sr. said his son never owned it. prosecutors called that a lie, showing jurors numerous documents in which castroneves claimed seven as his own. if it was, an irs agent testified that castroneves owed u.s. taxes on the full $5 million from penske even though he had never actually received the money. instead, the penske payments were eventually invested in a deferred compensation deal with the dutch firm fintage licensing b.v. castroneves' attorney roy black told jurors in closing arguments that such deals are common – and perfectly legal – for athletes who have relatively short careers and face injury or worse at any moment.