United States v. Eddie L. Ayers, and Gregory R. Ayers

Gregory Ayers appeals from his conviction for conspiracy to defraud the United States in the collection of income taxes in violation of 18 U.S.C. § 371 . Eddie Ayers appeals from his conviction and sentence for three counts of income tax evasion in violation of 26 U.S.C. § 7201 . They were tried jointly before a jury in the district court for the Northern District of California. They raise numerous challenges to their convictions on appeal. The appeals have been consolidated for our review. We affirm.

PERTINENT FACTS

Gregory Ayers and his father, Eddie Ayers, were indicted in a four-count indictment on April 28, 1988. Gregory and Eddie Ayers (the Ayers) were charged in Count One with conspiring to defraud the United States in the collection of income taxes. Eddie Ayers was charged in Counts Two, Three, and Four with income tax evasion for three separate years. The jury found Gregory Ayers guilty on Count One. Eddie Ayers was convicted on Counts Two, Three, and Four. The jury was unable to reach a verdict on the charge of conspiracy against Eddie Ayers.

The Ayers appeal from numerous rulings made during the proceedings in the district court. They both appeal from (1) the…