Dear Madame Valkyrie,
I understand that the person who actually hired my husband and his business partner to do the work is no longer with your company, but that does not excuse you from having to pay them for their services. As the head of a very large, successful company, I should think that a woman in your position and station in life would understand this.
Furthermore, please don't put the responsibility of extracting the payment on my husband and his partner. They did the work, submitted the invoice, and have been waiting patiently ever since. That should be the end of it. Repeated e-mail requests by him and explained away by you and the like are just tiresome and bothersome. If someone has to mention small claims court as a means of getting the money owed to them, then perhaps you ought to look into taking a refresher course in how to run a business. Or get into another line of work. Seems you'd do well in the sub-prime lending market.
Really, though, when it gets down to it, and the e-mails become heated phone conversations wherein my husband is subjected to your "I wasn't trying to Jew you out of your money" rant, perhaps it's time to take a big step back and check yourself. As a businesswoman I find it hard to believe you would use that kind of terminology in a professional setting.
But perhaps the ignorant asshole in you trumps the businesswoman in you. If this is the case, then there really isn't much else to say. Except that you are lucky you live where you do. Comfortable in your own delusions of what is acceptable. Isn't it nice when it works out that way?
Good luck with that,