LUMBERTON, N.C. — A special agent with the State Bureau of Investigation's financial crimes unit testified Wednesday at Myron Britt's murder trial, saying he examined documents to determine whether financial gain was behind the death of Britt's wife.

Special Agent Gil Whitford testified that tax returns included in a loan package to refinance Britt's home were fraudulent. The tax documents used to apply for a $630,000 loan did not match those on file with Britt's accountant, he said.

The 2000 federal return prepared by Michael Pelt, Myron Britt's former accountant, showed that Myron and Nancy Britt had no taxable income.

But SBI agents seized a return from Britt's home that showed a taxable income of $144,000 for that year. Similar inconsistencies were found in the 2001 personal tax returns and in Britt's business returns for both years, Whitford said.

Britt is charged with first-degree murder in the shooting death of his wife, Nancy, whose body was found at her sister's home in Lumberton in August 2003. The Britts lived in Cary, where the documents were found in September 2003, and Nancy Britt taught school in Wake County.

Prosecutors contend that Myron Britt killed his wife for $800,000 in life insurance to solve severe financial problems. If convicted, Britt could face the death penalty.

Prosecutors are scheduled to continue presenting evidence Thursday. The defense is also expected to begin presenting its case later in the day.