Victim of Desire (1995)

Investigator Pete Starky is hot on the trail of $70 million in embezzled cash. The trail leads to Leeland Duvall, a wealthy white collar killer. But when Duvall dies in a mysterious car accident, the victim's sexy wife Carla, becomes the prime suspect. Just as Starky becomes romantically involved with Carla, evidence points to him as her accomplice in the murder. Is he innocent, or just a victim of desire?