United States v. F.J. Vollmer & Company, Inc., and Kenneth L. Nevius

ESCHBACH, Senior Circuit Judge.

In this direct criminal appeal, the corporate defendant and individual defendant challenge their convictions for conspiracy to defraud the United States and for mail fraud. The individual defendant also appeals his conviction for false statement. We have jurisdiction pursuant to 28 U.S.C. § 1291. We affirm in part, reverse in part, and reverse and remand in part.

I

A

F.J. Vollmer & Company (“F.J. Vollmer”) holds a federal firearms license, and eighty percent of its business is buying and selling firearms. Kenneth L. Nevius (“Nevius”), a Captain on full-time active…