United States v. Mark L. Shyres, United States of America v. Joseph E. Martino, United States of America v. Michael A. Orloff

BRIGHT, Senior Circuit Judge.

I. INTRODUCTION

Joseph E. Martino, Michael A. Orloff and Mark L. Shyres (appellants) appeal their joint conviction on one count of mail fraud, 18 U.S.C. § 1341 (1988), and one count of conspiring to impede the Internal Revenue Service, 18 U.S.C. § 371 (1988). Martino and Orloff each appeal a conviction on one count of willfully making and subscribing false income tax returns. 26 U.S.C. § 7206(1) (1982). Shyres appeals convictions on two counts of tax evasion. 26 U.S.C. § 7201 (1982). Appellants’ convictions arose out of a scheme by which Marti-no and Orloff as high…