NEW YORK, US - A JUDGE on Tuesday cleared two New York men accused of wheeling the corpse of their friend around Manhattan in an office chair in an attempt to cash his US$355 (S$483) Social Security cheque.

Virgilio Cintron, 66, had died of complications from Parkinson's Disease when two of his friends brought him to a cheque-cashing store in the Hell's Kitchen neighbourhood on Jan 9, court documents said.

But prosecutors could not prove beyond a reasonable doubt exactly when Mr Cintron died. An autopsy did not pinpoint the time, and Manhattan Criminal Court Judge Evelyn Laporte agreed to drop the charges of forgery and other offences.

The suspects, James O'Hare and David Daloia, maintained that Mr Cintron was alive when they left the house.

Police said they left the corpse on the sidewalk while they attempted to cash the cheque.

When the clerk asked to see Mr Cintron, they promised to bring him inside, but when they went out to retrieve him, a crowd had gathered around the dead man, police said.

An on-duty detective who had been eating lunch nearby spotted Mr Cintron and realised he was dead. -- REUTERS