Full opinion text
JAMES C. HILL, Circuit Judge: The six defendants in this case were charged in a complex sixteen count indictment. The trial lasted three weeks. On this appeal, three of the defendants, appellants, raise twenty-one separate points of error based on a transcript of over four thousand pages and a record of over one thousand one hundred pages. The exhibits entered into evidence were virtually too numerous to count. Faced with this extensive record and complex appeal, we shall begin at the beginning and go on till we come to the end; then affirm in part and reverse in part. I. PROCEDURAL HISTORY Collegiate Recovery and Credit Assistance Programs, Inc. (“CRCAP”), Cecil Dwayne Evans, Thomas Patrick Foley, III, Charles Edward Gent, Jr., Gene Allen Miller, and Arnold Gene Tate were named as defendants in a sixteen count indictment filed in the United States District Court for the Northern District of Texas- on June 3, 1976. Count one charged all the named defendants with having conspired to commit offenses in violation of Title 18, United States Code, Sections 201, 371, 641 by causing irregularities in the practices of the Office of Education, United States Department of Health, Education and Welfare and in the collection by CRCAP of delinquent student loans, which had been made pursuant to programs administered by the Office of Education. The conspiracy was alleged to have continued from June 29, 1970, until the date of the return of the indictment. Counts two through seven charged CRCAP and its president, Tate, with misappropriation of student loan money, in violation of Title 18, United States Code, Section 641. Foley, Gent and Miller were charged in these counts as aiders and abettors in violation of Title 18, United States Code, Section 2.2. Count eight alleged that Miller had accepted a bribe, aided and abetted by Tate and CRCAP, in violation of Title 18, United States Code, Sections 2, 201(c). Count nine charged Miller with the unlawful destruction of government records in violation of Title 18, United States Code, Section 2071(a). Counts ten and eleven charged, respectively, the payment by Tate and the acceptance by Evans of a two hundred dollar bribe in January of 1974, in violation of Title 18, United States Code, Sections 201(b), 201(c). Counts twelve and thirteen charged, respectively, the payment by Tate and the acceptance by Evans of a five hundred dollar bribe in October of 1973 in violation of Title 18, United States Code, Sections 201(f), 201(g). Counts fourteen and fifteen charged, respectively, the acceptance by Evans and the payment by Tate of unlawful compensation in violation of Title 18, United States Code, Sections 203(a), 203(b). The sixteenth and final count of the indictment charged that Evans and Tate, aided and abetted by Gent and Foley, had traveled in interstate commerce to facilitate bribery and attempted bribery in violation of Title 18, United States Code, Sections 2, 1952. Prior to trial, the district court accepted a plea of nolo contendere by the corporate defendant, CRCAP; and, defendant Foley entered into a plea bargain to dispose of the charges against him. Defendant Miller proceeded to trial, but during the trial pleaded guilty to a lesser included offense comprehended within the bribery charge of count eight. Both Foley and Miller testified for the government. The remaining defendants, Evans, Gent and Tate, were convicted after a jury trial and have brought this appeal. Appellant Evans was found not guilty of the alleged conspiracy of count one. 18 U.S.C.A. § 371. On count eleven, he was found not guilty of accepting a bribe under 18 U.S.C.A. § 201(c); but, he was found guilty of the lesser included offense of accepting a gratuity under 18 U.S.C.A. § 201(g). He was convicted on count thirteen for accepting an unlawful gratuity and on count fourteen for accepting unlawful compensation. 18 U.S.C.A. §§ 201(g), 203(a). On each of these three counts, Evans was sentenced to a term of two years imprisonment and a fine of five thousand dollars. Evans was also convicted, under count sixteen, of interstate travel to facilitate the violation of 18 U.S.C.A. § 201, Bribery of public officials and witnesses. 18 U.S.C.A. §§ 1952(a)(3), 1952(b)(2). On that count, he was sentenced to five years imprisonment and a five thousand dollar fine. He was also disqualified from ever holding any office of honor, trust or profit under the- United States. All of Evans’ sentences were made concurrent. Appellant Tate was convicted of the conspiracy alleged in count one and sentenced to five years imprisonment and a five thousand dollar fine. 18 U.S.C.A. § 371. On each of counts two through seven, charging conversion of government property, he was convicted and sentenced to a ten year term of imprisonment and a ten thousand dollar fine. 18 U.S.C.A. § 641. He was convicted on count eight of aiding and abetting Miller in accepting a bribe and sentenced to ten years imprisonment and a ten thousand dollar fine. 18 U.S.C.A. § 201(c). Tate received the same sentence on his conviction under count ten for bribery of Evans. 18 U.S.C.A. § 201(b). On count twelve Tate was convicted of the payment of an unlawful gratuity to Evans and sentenced to two years imprisonment and a ten thousand dollar fine. 18 U.S.C.A. § 201(f). On count fifteen, charging payment of unlawful compensation to Evans, Tate was sentenced to two years imprisonment and a ten thousand dollar fine and, further, was disqualified from holding any office of honor, trust or profit under the United States. 18 U.S. C.A. § 203(b). On count sixteen, charging interstate travel in facilitation of bribery, 18 U.S.C.A. § 201, Tate was sentenced to a five year term of imprisonment and a fine of ten thousand dollars. 18 U.S.C.A. §§ 2, 1952(a)(3), 1952(b)(2). All of Tate’s sentences were made concurrent. Appellant Gent was convicted of the conspiracy charged in count one and sentenced to three years imprisonment and a fine of three thousand dollars. 18 U.S.C.A. § 371. He was acquitted of counts two through seven, charging conversion of government property. 18 U.S.C.A. § 641. On count sixteen, Gent was convicted and sentenced to three years imprisonment and a three thousand dollar fine for his interstate travel in aid of the bribery that violated 18 U.S. C.A. § 201. 18 U.S.C.A. §§ 2, 1952. Gent’s sentences were imposed concurrently. II. THE BASIC FACTS The underlying facts, adduced at trial, depict long, complex and involved dealings. We detail this chronology to provide an evidentiary background for our decision. From prior to June 29, 1970, until February 6, 1975, the corporate defendant, CRCAP, was a collection agency whose clients were the holders of delinquent student loan contracts. About fourteen per cent of the loans assigned to CRCAP involved non-government sources exclusively. The remainder of the loan accounts turned over to CRCAP for collection involved two federal student loan programs. About twelve percent of CRCAP’s accounts involved Federally Insured Student Loans (“FISL”) and about seventy-three per cent involved National Defense Student Loans, later called National Direct Student Loans (“NDSL”). CRCAP generally charged its clients a collection fee, by deducting a portion of the amount collected from each delinquent borrower before remitting collections to the educational institutions which employed the corporation’s services. The two federal loan programs are administered by the Office of Education, United States Department of Health, Education, and Welfare. FISL loans are extended primarily by commercial lenders, including banks, in accordance with government guidelines. A loan which is approved by H.E.W. receives an insurance commitment from the government. If an insurance loan remains in total default for one hundred-twenty days, the lender may turn over the loan to the Office of Education, H.E.W. which pays the lender and undertakes to collect the loan from the student. In addition, the lender receives a “special allowance” from the government while the loan is outstanding. In many cases, the government also pays interest on the loan while the student is enrolled in school. The NDSL program employs funds appropriated to H.E.W. by act of Congress. The monies are placed in a separate account, ninety per cent by H.E.W. and ten per cent by the educational institutions. Loans made with these funds must meet criteria established by Congress and H.E.W. As with the FISL loans, the government pays the interest while the borrower remains in school. The NDSL funds are a revolving fund; repaid loans are returned to the fund for use in originating additional NDSL loans. The regional office of H.E.W. may add to a school’s loan funds if necessary. The NDSL funds are required to be kept separate and distinct from other funds and are subject to federal regulation. In the event that schools should close, or that the NDSL program should expire by operation of law, H.E.W. is required to conduct audits of the affected schools’ loan accounts and divide the money between the Treasury of the United States and the schools according to the ratio of their contributions. Under the NDSL program, schools are authorized to pay fees to collection agencies for recovery of delinquent loans. During the period relevant to this case, there was no similar provision under the FISL program. Although FISL lenders were not forbidden to employ private collection agencies, during the relevant period the government did not reimburse a lender for collection fees. However, beginning in 1973 and up until the time of this trial, bills had been repeatedly proposed to permit H.E.W. to assign delinquent FISL accounts to private collection agencies. Defendant-appellant Tate was the president of CRCAP. Defendant-appellant Gent began working for CRCAP in 1971 and became a vice-president in charge of sales and a stockholder in the corporation. He had previously been defendant-appellant Evans’ superior at the Republic National Bank in Dallas. Evans was employed by Republic National Bank of Dallas prior to October 1,1973, when he became an official with the Office of Education, H.E.W. His responsibilities at H.E.W. pertained to the FISL program. Severed co-defendant Foley had been acquainted with Tate for some time before he started to work for CRCAP in February of 1973. Evans’ position at Republic National Bank caused him to come into contact with institutions of higher education which used a billing service of the bank for collection of student loans. In the spring of 1971, Tate began paying Evans amounts ranging from two hundred dollars to three hundred dollars each month to refer schools to CRCAP for collection of delinquent loans. The payments ceased at the end of the summer. There was evidence that the acceptance of this money by Evans contravened established bank policy. By February of 1973, when Foley went to work at CRCAP, Tate admitted that the corporation was fifteen thousand dollars “in the hole.” Tate was using his credit card to charge the expense of frequent parties attended by CRCAP employees and, occasionally, by Miller and Evans. Expenses from personal trips to Houston, Miami and the Bahamas in the summer of 1973 were also charged. The credit card bills were sent to CRCAP and were paid with company checks. In September of 1973, Evans was hired by H.E.W. to work as a collection supervisor in the FISL program. Shortly before leaving the employ of Republic National Bank to take up his new post, Evans accepted five hundred dollars. He contended at trial that Gent gave him the money; however, he had previously told F.B.I. agents that he had received the money from Tate. In November of 1973, Miller, Gent, Evans, and Tate met and discussed a trip to Las Vagas, Nevada. Miller refused to go, because he felt it would have violated standards of official conduct. The trip to Las Vegas took place in January of 1974. Foley, Tate and Evans flew together from Dallas-Fort Worth, and Gent joined them in Las Vegas. The entire expense of the trip, including all of Evans’ expenses, was paid by Tate. In the hotel in Las Vegas, Tate, in the presence of Gent and Foley, gave Evans two hundred dollars for gambling. Foley testified that he thought that the whole purpose of taking Evans to Las Vegas was to “keep him happy.” In the latter part of 1973 and the first part of 1974, Tate was excited about proposals pending in Congress which would have permitted the Office of Education to contract directly with collection agencies for recovery of delinquent FISL loans. Tate had hopes of obtaining such a contract. In the spring of 1974, Miller began to receive complaints concerning the collection practices of CRCAP. At about the same time, CRCAP’s clients began to complain that they were not receiving their monthly statements. A bookkeeper, hired by CRCAP in April of 1974, discovered that no financial statements had been prepared for the firm since 1973. There were also irregularities in the bookkeeping. CRCAP’s expressed collection practice was that payments received from delinquent borrowers were to be reported to the client schools by the tenth day of the month following the receipt of the money. The bookkeeper discovered that the previous accountant had recorded, as revenue, all deposits received in each month, but had reported only the liabilities existing as of the twentieth day of the month in the statements sent to the client schools. This practice created a payment lag, a twenty day “float,” of some of the money owed to schools. The money received by CRCAP in its normal course of business was deposited in a single corporate bank account and was used to pay all the ordinary expenses of the corporation, including expenses incurred by corporate officers. By May of 1974 CRCAP was sixty thousand dollars behind in payments to colleges, due partly to Tate’s travel and entertainment expenses which were paid by the corporation. CRCAP had also provided loans to employees and had paid some of their business expenses. On at least two occasions, Tate ordered that loans or advances to himself or Foley be recorded as year-end bonuses. Also, implementation costs of computer facilities were unforeseeably high. When CRCAP could not afford to pay all of its client schools’ accounts, Gent instructed the bookkeeper which schools were to be paid. Tate suggested that schools not be paid for specific student accounts, when checks received by CRCAP had been written on insufficient funds. The bookkeeper investigated one such instance and determined that the student’s check had cleared the bank. Client schools that complained to CRCAP were advised only that the firm had “computer problems.” They were never told that funds collected by CRCAP were not being remitted as they were received. The bookkeeper left CRCAP in July of 1974. In August, he went to Miller’s supervisor at the Office of Education and explained that CRCAP had failed to remit one hundred fifty thousand dollars to client schools. Although the bookkeeper thought that the conversation was confidential, Foley became aware of the visit and called the bookkeeper the next day to complain. Foley had learned of the visit from Gent. Miller was assigned to investigate complaints regarding CRCAP’s collections for the State of New Mexico. He was supplied with copies of files relating to student loan accounts from the University of New Mexico. While he was in Albuquerque, Miller spoke with the Director of Financial Aid at the University of Albuquerque who was a social acquaintance of Tate. Miller told her that he was conducting an investigation at the University of .New Mexico concerning complaints lodged against CRCAP and that he had found no irregularities. The conversation with Miller influenced the subsequent decision of the University of Albuquerque to turn over delinquent student loan accounts to CRCAP. In fact, however, there were considerable irregularities in the business conduct of CRCAP. Some student checks made payable to the Office of Education and mailed to CRCAP were endorsed by Miller at Tate’s request, although Miller knew he was without authority to do so. Gent was present on one such occasion, and Tate paid for Miller’s lunch. Other checks bore Miller’s purported endorsement, although he did not sign them. Money paid to CRCAP was not forwarded to client schools. Some schools ceased to receive statements altogether. By the fall of 1974, the statements prepared by CRCAP reflected only one-fourth to one-third of the firm’s collections. Tate determined which accounts were to be paid. When questioned by his accountant, Tate replied that he could cut off the statements at any point he wished. The disparity between the amounts owed to schools and the cash on hand continued to increase. Tate often asked employees to cash checks for him in amounts ranging from fifty dollars to one hundred dollars. On one occasion, an employee cashed a five hundred dollar check for Tate and took it to his office. She testified that Evans was there and Tate closed the door sharply, though she failed to correctly identify Evans at trial. She testified that afterwards, on the same day, Gent appeared angry and upset after a telephone conversation and remarked: “WJiy pad somebody’s pocket if they can’t keep their mouth shut?” In November of 1974, Foley and two collectors left the employ of CRCAP and went to work at H.E.W. Gent also applied to H.E.W., but his application was rejected. Evans recommended both Foley and Gent. Evans, in fact, asked his secretary to type Gent’s application. In December of 1974, the bookkeeper who had worked for CRCAP from April, 1974 to July, 1974, saw Miller at a party at Gent’s apartment and mentioned that he had heard that Miller was assigned to investigate CRCAP. Miller replied that he knew more about CRCAP than the bookkeeper thought. In December of 1974, the Deputy Regional Director of H.E.W. became aware of irregularities in the Guaranteed Student Loan Program and reports of preferential hiring. In January of 1975, the H.E.W. Regional Counsel received similar information, as well as complaints concerning CRCAP. The Guaranteed Student Loan Program office was closed pending investigation. Investigators could not locate the files entrusted to Miller in connection with the investigation of CRCAP activity in New Mexico. Miller told a co-worker that he had destroyed them. In February of 1975, the Attorney General of the State of Texas, pursuant to the state Deceptive Trade Practices Act, sought and received a temporary restraining order against CRCAP. The state court also appointed a receiver to take control of the corporation’s assets. A preliminary injunction, issued on February 13, 1975, was still in effect at the time of the trial from which this appeal is taken. Clients of CRCAP were invited by the receiver to inspect the corporate records and file a claim for unre-mitted collections. The claims exceeded two hundred eleven thousand dollars; the corporation’s assets were valued at about thirty-one thousand dollars. In February of 1975, Foley and Evans left H.E.W.; Miller was fired in June of the same year. We evaluate appellants’ legal arguments against this factual background and have grouped related arguments together. III. SUFFICIENCY OF THE EVIDENCE All three appellants urge that the evidence adduced at trial was not sufficient to support the verdicts and judgments of guilt on various counts of the indictment. Gent contends that the evidence of his guilty knowledge and intent was insufficient to support his conviction on count one. Both Gent and Tate argue that the district court erred in charging the jury, regarding count one, that certain monies were to be considered federal funds as a matter of law. They maintain that the issue was a question for the jury and that the government failed in its proof. Tate urges this same argument regarding his conviction under counts two through seven. Evans contends that the government failed to prove his culpability on count eleven because there was no proof that an “official act” was performed in exchange for the gratuity he received. Tate argues that the government failed to prove the offense in count twelve, that he paid the gratuity to Evans. Regarding his conviction under count thirteen, Evans asserts that the government impermissibly relied only upon his confession, and that there was no proof that he had the power to perform any act in exchange for the unlawful payment. Evans also contends that the verdict on count sixteen must fail because it is inconsistent with the verdict on count eleven; Gent contends that the government failed to prove his guilty knowledge and intent on that count. A. Gent’s Participation in the Conspiracy Despite his contention to the contrary, we conclude that the evidence was sufficient to prove that Gent knowingly and intentionally assumed membership in the conspiracy charged in count one. “The gist of the offense of conspiracy ... is agreement among the conspirators to commit an offense attended by an act of one or more of the conspirators to effect the object of the conspiracy.” United States v. Falcone, 311 U.S. 205, 210, 61 S.Ct. 204, 207, 85 L.Ed. 128 (1940). See also United States v. Isaacs, 516 F.2d 409, 410 (5th Cir.), cert. denied, 423 U.S. 936, 96 S.Ct. 295, 46 L.Ed.2d 269 (1975). Since secrecy and concealment are the hallmarks of a conspiracy, the element of agreement is seldom susceptible of direct proof. Thus, the objective and observable acts of the conspirators are relevant and competent circumstantial evidence from which the jury may draw the inference of the existence of the agreement or common purpose. Norfolk Monumental Co., Inc. v. Woodlawn Memorial Gardens, Inc., 394 U.S. 700, 704, 89 S.Ct. 1391, 22 L.Ed.2d 658 (1969); United States v. Lowry, 456 F.2d 341, 344 (5th Cir. 1972); United States v. Warner, 441 F.2d 821, 830 (5th Cir.), cert. denied, 404 U.S. 829, 92 S.Ct. 65, 30 L.Ed.2d 58 (1971). Here the jury was well-justified in finding the existence of the agreement or common purpose: first, to collect money on behalf of client schools and to fail to remit, converting a substantial portion of the money and second, to corrupt persons in positions of public trust with travel, entertainment, gifts, and cash in order to garner favorable treatment of CRCAP and discourage aggressive action on complaints involving the corporation. The government was not compelled to prove that Gent was intimately familiar with each and every detail of the conspiracy. The critical nexus of guilt, the essential nature of the agreement and Gent’s connection with it, was amply proven. Blumenthal v. United States, 332 U.S. 539, 557, 68 S.Ct. 248, 92 L.Ed. 154 (1947). The government’s showing that Gent had knowledge of the agreement and associated with the plan to promote its success was sufficient. Ingram v. United States, 360 U.S. 672, 678, 79 S.Ct. 1314, 3 L.Ed.2d 1503 (1959). A minimal showing of actual knowing participation is sufficient to sustain a conspiracy conviction challenged on appeal, when the conspiracy has been adequately established by other independent evidence. United States v. Morrow, 537 F.2d 120, 130 (5th Cir. 1976); United States v. McGann, 431 F.2d 1104, 1107 (5th Cir. 1970), cert. denied, 401 U.S. 919, 91 S.Ct. 904, 27 L.Ed.2d 821 (1971). While mere knowledge of a conspiracy is not alone sufficient to hold an alleged coconspirator responsible as a culpable participant, Gent’s actions clearly and unmistakably furthered the independently established conspiracy. Thus, on this appellate review, we need find only “slight evidence” of the guilty nexus between Gent and the conspiracy. United States v. Bass, 562 F.2d 967, 969 (5th Cir. 1977); United States v. Alvarez, 548 F.2d 542, 544 (5th Cir. 1977). However, here there is more than “slight evidence.” Appellant Gent maintains that, reading the record as a whole, there was insufficient evidence of his knowing participation. “[C]onspiracy to commit a particular substantive offense cannot exist without at least the degree of criminal intent necessary for the substantive offense itself.” Ingram v. United States, supra at 678, 79 S.Ct. at 1319, quoting, Note, Developments in the Law-Criminal Conspiracy, 72 Harv.L. Rev. 920, 939 (1959). Here the evidence established that Gent had the requisite intent necessary to his conviction under count one and that he aided in the conspiracy. See Morissette v. United States, 342 U.S. 246, 72 S.Ct. 240, 96 L.Ed. 288 (1952); United States v. Gallishaw, 428 F.2d 760 (5th Cir. 1970); Nelson v. United States, 415 F.2d 483 (5th Cir. 1969), cert. denied, 396 U.S. 1060, 90 S.Ct. 751, 24 L.Ed.2d 754 (1970). Indeed, the evidence revealed that Gent was one of the major figures in the conspiracy. Although there was no dispute at trial that Gent’s duties caused him to be absent from the CRCAP office much of the time, he was both an officer and a stockholder in the corporation. He had authority to post entries in the CRCAP records, and he signed or co-signed some of the checks. Gent himself-admitted at trial that he was familiar with CRCAP’s overall operations. Gent was well aware that CRCAP was delinquent in its payments to client schools, and he was responsible for determining which schools were to be paid. Although he testified at trial that he was unaware until May of 1974 that CRCAP had financial problems and that he did not know until August or September of 1974 that incorrect statements were being transmitted to client schools, the jury chose to disbelieve his explanation. We cannot say that the jury’s disbelief of Gent was improper. The government established, on cross-examination, that Gent had made a prior inconsistent statement suggesting an earlier awareness of the irregularities, an earlier awareness consistent with earlier notations in his appointment calendar. He also had used CRCAP funds for personal expenses. Gent was greatly involved in CRCAP’s relations with government officials. In his appointment calendar he referred to entertainment of “O.E.” or “feds,” and recorded expenses for entertaining Miller and Evans. Gent’s sales plan for the final quarter of 1973 and the first quarter of 1974 indicated that he and Tate were planning actively to seek a contract from the Office of Education for collection of FISL accounts and that Evans would be their contact person. During this period, Evans traveled to Las Vegas at CRCAP’s expense, and accepted two hundred dollars from Tate, in Gent’s presence. Foley testified that the business purpose of the trip was to “keep [Evans] happy.” It was within the proper scope of the jury’s function to discount Gent’s explanations that he urged Evans to accept the Las Vegas trip only because of their friendship and that the suggestion of obtaining a government contract to collect FISL accounts was considered only briefly and rejected. Gent also misused his relationship with severed co-defendant Miller for a corrupt purpose. Miller declined the invitation to join the Las Vegas excursion because he felt that acceptance of the trip would violate standards of official conduct. Nevertheless, Miller allowed CRCAP to entertain him on numerous occasions, and he endorsed checks payable to the government at the request of Tate, once when Gent was present, knowing that his endorsement exceeded his authority. Miller began to receive complaints about CRCAP as early as March of 1974. In August of 1974, having been assigned to travel to New Mexico to investigate CRCAP’s activities, he and Gent discussed the impending investigation, though he knew it was improper to do so. During the New Mexico investigation, Miller discovered “cash flow” problems in CRCAP operations. Yet, during that investigation, Miller told a University of Albuquerque official that there were no irregularities; this information was influential in the school’s subsequent decision to award a contract to CRCAP. Gent and Miller were very close friends. Gent had a great deal of influence with Miller, and he used it. Although he denied his own criminal intent, Miller admitted that he had permitted his relationship with Gent to interfere with the proper conduct of his office and that he had misused his position on behalf of CRCAP. The evidence before the jury established that Gent participated significantly in the conspiracy. Gent took part in the improper conversion of funds owed to client schools. His friendship with Evans and Miller was a vehicle for the corruption of those officials for the benefit of CRCAP. Therefore, it was reasonable and proper for the jury to conclude that Gent possessed the requisite intent to establish his culpability in the conspiracy. B. The Federal Nature of the Funds Gent and Tate argue that the evidence was not sufficient to support their convictions on count one for conspiracy because the government failed to prove that the FISL and NDSL funds were government property. Both also argue that the district court erroneously failed to submit this issue to the jury. Tate also urges these points of error regarding his substantive convictions on counts two through seven. Title 18, United States Code, Section 641 makes it a federal offense to embezzle, steal, purloin or knowingly convert “any . . . money, or thing of value of the United States or any department or agency thereof . ..” Thus, the characterization of the funds becomes critical. Over proper and timely objection by appellants, the district court charged, on counts two through seven, that “a specific portion of the monies used in the National Defense Direct Student Loan Program are monies belonging to the United States.” The district court reasoned that “the law speaks for itself and . . . it’s just a question of applying the law to the instruments and the law.” The defendants argued that it was “a question of fact as to whether or not there is [sic] any regulations or laws stating that these funds are federal moneys.” Although both Tate and Gent objected to the district court’s instruction as given, neither offered any legal argument that the monies were not federal, nor did they offer any substitute at the charge conference. As a general proposition, when the question of ownership of property depends upon the construction or existence of a statute, it is a matter of law for the court’s determination. United States v. Lanni, 466 F.2d 1102, 1110 (3d Cir. 1972); Terry v. United States, 131 F.2d 40, 44 (8th Cir. 1942); Thompson v. United States, 256 F. 616, 619-20 (2d Cir.), cert. denied, 249 U.S. 617, 39 S.Ct. 391, 63 L.Ed. 804 (1919). On the other hand, it is an essential element of a violation of 18 U.S.C.A. § 641 that the government suffer some actual property loss. See United States v. Collins, 464 F.2d 1163, 1165 (9th Cir. 1972). Although there appears to be a conflict whether a district court may properly instruct that the funds actually embezzled were of a federal character, we need not reach that issue for several reasons. The foremost reason is that this case simply does not present the issue. The district court charged that “[a] portion of the monies used in the National Defense/Direct Student Loan Program are monies belonging to the United States.” (emphasis supplied) However, the district court further instructed the jury that an “essential element . . required to be proved beyond a reasonable doubt in order to establish the offense charged . . . [is] [t]hat the monies in question or any portion thereof . were monies belonging to the United States.” (emphasis supplied) The district court made a clear distinction between the federal character of the monies generally involved in the National Defense/Direct Student Loan Program and the specific monies which were allegedly misdirected. Thus, the question of whether the specific monies that were misdirected were possessed of sufficient indicia of federal ownership to satisfy that element of the offense was left for the jury. If it is a question of fact, as appellants maintain, the fact finder decided it. If it is a question of law, the evidence supports the jury’s conclusion that the misdirected monies were federal monies and the error, if any, is harmless. The district court’s characterization of the NDSL funds comports with the applicable law. The decisions that have sustained findings of a sufficient federal interest in the property at issue have generally involved instances in which the government had either title to, possession of, or control over the tangible object involved. United States v. Miller, supra (United States’ check); United States v. Caverly, 408 F.2d 1313 (3d Cir.), cert. denied, 396 U.S. 866, 90 S.Ct. 144, 24 L.Ed.2d 119 (1969) (books); Fowler v. United States, 273 F. 15 (9th Cir. 1921) (railroad cargo); Kambiertz v. United States, 262 F. 378 (2d Cir. 1919) (railroad cargo); Thompson v. United States, supra (bags of sugar); United States v. Echevarria, 262 F.Supp. 373 (D.P. R.1967) (nuclear research center). See also United States v. Morris, 541 F.2d 153 (6th Cir. 1976); United States v. Collins, supra; Lubin v. United States, 313 F.2d 419 (9th Cir. 1963); Clark v. United States, 258 F. 437 (3d Cir. 1919); United States v. Crawford, 52 F.Supp. 843 (E.D.Pa.1943). However, the critical factor in determining the sufficiency of the federal interest in intangible interests, such as are involved here, is the basic philosophy of ownership reflected in relevant statutes and regulations. See generally United States v. Farrell, 418 F.Supp. 308 (M.D.Pa.1976). The key factor involved in this determination of federal interest is the supervision and control contemplated and manifested on the part of the government. Cf. United States v. Moore, 427 F.2d 38 (5th Cir.), cert. denied, 400 U.S. 965, 91 S.Ct. 367, 27 L.Ed.2d 384 (1970); Arbuckle v. United States, 146 F.2d 657 (D.C.Cir. 1944); Lowe v. United States, 141 F.2d 1005 (5th Cir. 1944). The statutes involved here manifest an underlying congressional intent that the Office of Education should maintain regulatory control of funds to which federal capital contributions are made. The Commissioner of Education has broad authority under the statutes and regulations to determine the allocations to institutions, to reallocate funds, to approve student loans, and to control the use of the federal funds. The federal interest in the government’s capital contributions to the loan funds is specifically established and preserved by the provision for termination of the program on a date certain and the requirement that the proportionate share of the balance in the special fund be returned to the government. 20 U.S.C.A. § 1087ff. Here the ultimate federal supervision and control are virtually complete. See 20 U.S.C.A. §§ 421-429; 1087aa-1087ff; 45 C.F.R. §§ 144.1-144.15 (1976). See generally H.R.Rep.No.2157, 85th Cong., 2d Sess., reprinted in [1958] U.S.Code Cong. & Admin.News, p. 4731; H.R.Rep.No.1145, 87th Cong., 1st Sess., reprinted in [1961] U.S.Code Cong. & Admin. News, p. 3350; Sen.Rep.No.673, 89th Cong., 1st Sess., reprinted in [1965] U.S.Code Cong. & Admin.News, p. 4027; Sen.Rep.No.1677, 89th Cong., 2d Sess., reprinted in [1966] U.S.Code Cong. & Admin.News, p. 3927; Sen.Rep.No.882, 94th Cong., 2d Sess., reprinted in [1976] U.S.Code Cong. & Admin. News, p. 4713. The challenged instruction, in effect, merely paraphrased 20 U.S.C.A. §§ 1087aa(c), 1087cc. It is significant that there was no instruction pertaining to the federal character of FISL funds and that the instruction regarding the NDSL program characterized as federal only the funds in that program. The district court did not characterize any of the student loan payments that came into the illegal posses-sión of the defendants. Rather, the district court clearly instructed the jury that the federal character of the misdirected funds was an essential element of the embezzlement offense which the government was required to prove beyond a reasonable doubt. The two instructions were derived from the applicable statutes and were distinctly emphasized. Thus, the guilt determinative issue of fund characterization was properly decided by the jury. We also agree with the government’s assertion that there was Sufficient evidence to support the jury’s verdict with respect to the federalness of the funds that were embezzled. The evidence showed that, at any given time, approximately seventy-five percent of any NDSL account consisted of federal funds. These accounts were required to be maintained in a manner designed to ensure that the federal contribution would remain ascertainable to facilitate the interim and final accountings to the government. The evidence of the federalness of the converted funds distinguishes this case from the situation presented in United States v. Owens, 536 F.2d 340 (10th Cir. 1976). Gent’s and Tate’s reliance on Owens is misplaced. In Owens the United States Court of Appeals for the Tenth Circuit held that the evidence was insufficient to establish that the money embezzled from a municipal urban renewal authority was federal money. The government contended that the authority’s funds were imbued with a sufficient federal character since federal grants were added to its coffers. The defendants contended that the grant money was no longer “money . of the United States” when it passed to the agency. The court, avoiding any decision on the proper construction of the term “money ... of the United States,” held that there was insufficient evidence to show that the specific money actually embezzled had a federal character. The court concluded that the record was also inadequate to establish that money received from private loans and assumedly guaranteed by the United States Government constituted federal funds because the money never belonged to the United States and the ultimate responsibility for repayment rested with the municipal agency. The critical facts in Owens are wholly inapposite to the facts of the instant case. Here most of the funds were initially federal monies and it is statutorily contemplated that the ultimate repayment will be to the federal government. Here the monies have a federal origin and a federal end, and during their outstanding circulation they are subject to extensive federal controls. This is not the situation in which the federal monies are intended as an outright grant. See Wheeler v. Barrera, 417 U.S. 402, 94 S.Ct. 2274, 41 L.Ed.2d 159 (1974); United States v. Farrell, 418 F.Supp. 308 (M.D.Pa.1976); 20 U.S. C.A. §§ 241a-241h. In this case the jury was correct in concluding that these funds retained their federalness. See Arbuckle v. United States, supra; Loewe v. United States, 135 F.2d 622 (9th Cir. 1943); United States v. Echevarria, supra. We find it unnecessary to decide the question whether funds loaned to students under the FISL program are federal funds prior to the time they are in default and the government has advanced payment under its guarantee. This record is replete with proof that Gent and Tate prevented the remission to client schools of the NDSL monies collected by CRCAP. These client schools included the educational institutions specifically named in counts two through seven. Count one charged a conspiracy. Counts two through seven involved only NDSL funds, not FISL funds. Thus, the convictions under counts two through seven may be sustained on that basis. The argument that the conspiracy convictions must be reversed for failure to prove a loss to the government on the FISL funds is thrice fatally flawed. First, as has been previously, noted, it was not necessary for the government to prove every element of every substantive offense which was an object of this multi-objective conspiracy. The conspiracy convictions are sustained on other bases and the government need not have shown a loss to the government on the FISL program. Second, the government’s obligation to indemnify FISL lenders did not always remain purely executory, as appellants argue. Rather, the State of Louisiana had a contrary experience. A Louisiana state agency participated in a federal reinsurance program in which the federal government advanced eighty percent of the principal of a guaranteed student loan upon the notification of delinquency. The state agency itself then attempted to collect the loan and retained CRCAP for that purpose. The agreement between Louisiana and the federal government contemplated that if, and when, the collection efforts on the defaulted loans were successful the state agency would remit eighty percent of the funds to the federal government. This evidence established an actual loss to the federal government of the funds which CRCAP failed to remit. Third, and finally, both Gent and Tate overlook, or improperly discount, the evidence pertaining to the anticipated passage of legislation to enable H.E.W. to contract directly with private collection agencies for the collection of FISL funds. There was evidence of the appellants’ ambition, desire and preliminary overtures to obtain such a contract in the event that the proposals became law. The fact that this object could not be achieved during the actual lifetime of the conspiracy did not preclude their conviction for conspiring to convert government funds. United States v. Winter, 509 F.2d 975, 982 (5th Cir.), cert. denied sub. nom., Parks v. United States, 423 U.S. 825, 96 S.Ct. 39, 46 L.Ed.2d 41 (1975). Thus, we hold that there was ample support in the evidence regarding the NDSL funds for the convictions of Gent and Tate for conspiracy under count one, and for Tate’s conviction on the substantive charges under counts two through seven. C. The Bribery Counts In count twelve appellant Tate was charged with having given appellant Evans five hundred dollars at the time Evans left his job at the Republic National Bank of Dallas and started to work for H.E.W., in violation of 18 U.S.C.A. § 201(f). Count thirteen charged Evans with having accepted that unlawful five hundred dollar gratuity in violation of 18 U.S.C.A. § 201(g). The only probative evidence of any significance that was presented in the government’s case in chief was a statement made by Evans acknowledging that he had accepted the money. At that point, Tate’s name had been deleted from the statement. The jury was carefully instructed that the statement could be considered only against Evans. After Evans took the stand in his own defense, an unexpurgated version of the statement was placed before the jury which mentioned Tate by name. Both Tate and Evans moved for judgments of acquittal when the government rested; the motions were renewed at the close of all the evidence. In addition, Tate filed a post-verdict motion for a judgment of acquittal or, in the alternative, a new trial. Tate did not take the stand, and presented only character evidence in his own behalf. The fact that his co-defendant testified cannot imply a waiver by Tate of his objections to the sufficiency of the evidence. United States v. Arias-Diaz, 497 F.2d 165, 168-69 (5th Cir. 1974), cert. denied, 420 U.S. 1003, 95 S.Ct. 1445, 43 L.Ed.2d 761 (1975); Cephus v. United States, 324 F.2d 893, 897-98 (D.C.Cir.1963). He has renewed his objection on this appeal. The test to be applied by the trial court in passing on a motion for a judgment of acquittal is whether, taking the view most favorable to the government, a reasonable minded jury could accept the relevant evidence as adequate and sufficient to support the conclusion of defendant’s guilt beyond a reasonable doubt. Fed. R.Crim.P. 29(a); United States v. Jeffords, 491 F.2d 90, 91 (5th Cir. 1974). When the sufficiency of the evidence is attacked on appeal, the same standard must be met. United States v. Lowry, supra; United States v. Harper, 450 F.2d 1032, 1040 (5th Cir. 1971). When the sufficiency of the evidence is challenged in a case involving extrajudicial admissions, corroborating evidence also must be evaluated. In Opper v. United States, 348 U.S. 84, 75 S.Ct. 158, 99 L.Ed. 101 (1954), the Supreme Court held that an accused’s extrajudicial admissions of essential facts or elements of the crime, made subsequent to the crime, are of the same character as confessions, and corroboration by independent evidence is required. The corroboration need not be sufficient, independent of the statements, to establish the corpus delicti. It is sufficient if the corroboration supports the essential admitted facts sufficiently to justify a jury inference of their truth; but those facts plus the other evidence must be sufficient to find guilt beyond a reasonable doubt. We examine appellants’ contentions separately. With respect to Tate, the government concedes that the evidence was not sufficient to withstand a motion for a judgment of acquittal. We agree. At the close of the government’s case, when Tate’s first motion for judgment of acquittal was timely made, there was no significant evidence on which Tate’s guilt under count twelve could be determined. Up to that point, his name had been deleted from Evans’ statement. Thus, the motion for judgment of acquittal was well founded and should have been granted. United States v. Arias-Diaz, supra; Cephus v. United States, supra. The government suggests that we should apply the concurrent sentence doctrine to pretermit any decision on the sufficiency of the evidence and the concomitant motions for judgments of acquittal. We disagree and reverse Tate’s conviction under count twelve. The concurrent sentence doctrine provides that if a defendant is given concurrent sentences on several counts and a conviction on one count is sustained then the reviewing court need not consider the validity of the convictions on the other counts. E. g., Roviaro v. United States, 353 U.S. 53, 59 n.6, 77 S.Ct. 623, 1 L.Ed.2d 639 (1957); Hirabayashi v. United States, 320 U.S. 81, 85, 63 S.Ct. 1375, 87 L.Ed. 1774 (1943); United States v. Crockett, 514 F.2d 64, 74 (5th Cir. 1975). See generally Wright, Federal Practice and Procedure: Criminal § 527. However, the question of whether the concurrent sentence doctrine is to be applied in a given case is addressed to our judicial discretion. United States v. Abigando, 439 F.2d 827, 829 (5th Cir. 1971). In this case, in which several defendants were charged with a complex interrelated series of offenses, the lack of prejudice is not apparent and the possibility of adverse collateral consequences does not appear remote. Thus, we decline to exercise our discretion to ignore Tate’s attack on his conviction under count twelve. See Barnes v. United States, 412 U.S. 837, 848 n.16, 93 S.Ct. 2357, 37 L.Ed.2d 380 (1973); Benton v. Maryland, 395 U.S. 784, 791, 89 S.Ct. 2056, 23 L.Ed.2d 707 (1969); United States v. Casey, 428 F.2d 229, 232 (5th Cir.), cert. denied, 400 U.S. 839, 91 S.Ct. 78, 27 L.Ed.2d 73 (1970). Most significant, and dispositive, to our decision not to apply the concurrent sentence doctrine is the fact that here the government has agreed that there was not sufficient evidence on which to convict Tate under count twelve. The government admits that it has failed to meet its burden of proof on count twelve; yet, would have us apply a doctrine of appellate judicial economy to uphold the conviction. We cannot countenance such a result. The government has not affirmatively demonstrated that the likelihood of harm either in the form of collateral consequences or of prejudice in sentencing and at trial was so remote as to be insignificant on the facts. See United States v. Binetti, 547 F.2d 265, 269 (5th Cir.), rev’d on other grounds, 552 F.2d 1141 (1977); Note, The Federal Concurrent Sentence Doctrine, 70 Colum.L.Rev. 1099, 1117 (1970). See generally, Wright, Federal Practice and Procedure: Criminal § 527. Here the conviction under count twelve was not so “inextricably bound up” with the other convictions to require their invalidation. See United States v. Plyman, supra. Since United States v. Musquiz, 445 F.2d 963 (5th Cir. 1971), “the usual practice of this Circuit when reversing a conviction due to insufficient evidence has been to remand with directions for a new trial — if a motion for a new trial was made in the trial court.” Greene v. Massey, 546 F.2d 51, 56 (5th Cir.), cert. granted, 432 U.S. 905, 97 S.Ct. 2949, 53 L.Ed.2d 1077 (1977) (citations therein). In Musquiz this Court attempted to reconcile Supreme Court case law concerning the constitutionality, under the double jeopardy clause of the Fifth Amendment, of permitting an accused to be retried after his conviction has been reversed for lack of evidence to support the verdict. Compare Bryan v. United States, 338 U.S. 552, 70 S.Ct. 317, 94 L.Ed. 335 (1950) and Sapir v. United States, 348 U.S. 373, 75 S.Ct. 422, 99 L.Ed. 426 (1955) and Forman v. United States, 361 U.S. 416, 80 S.Ct. 481, 4 L.Ed.2d 412 (1960). In dictum that has since become the general rule in this Circuit, this Court concluded that “[t]he distinction between Bryan, on the one hand, and Forman and Sapir on the other, seems to turn, under the present state of the law at least, on whether the defendant made a motion for a new trial in the district court,” if such a motion was made then, a retrial is permissible. United States v. Musquiz, supra, 445 F.2d at 966 (emphasis supplied). This approach has been re-examined recently in the context of related intervening Supreme Court pronouncements. This Court determined that “the additional scrutiny by the Supreme Court of instances when the Double Jeopardy Clause precludes appeals by the Government does not move the procedure begun with Bryan and adopted by our Musquiz decision from the shadows of uncertainty into the sunlight of clarity.” Greene v. Massey, supra, 546 F.2d at 55 n.12. To hold, as we do, that Tate is not subject to being retried under count twelve, we need not, and do not, reach the constitutional issue. We need not reach that issue first, because we immunize Tate from a second jeopardy, and second, because we base our holding on Title 28, United States Code, Section 2106. In Greene v. Massey, supra at 56 n.16, this Court noted: It is important to recognize that the Mus-quiz rule is not a mandatory practice in all instances. The wording of § 2106 speaks in terms of “. . . such further proceedings to be had as may be just under the circumstances.” (emphasis in original) Since the Double Jeopardy Clause is not violated when this Court immunizes a defendant from a second trial, the section 2106 “just under the circumstances” standard permits this Court to direct that, as to Tate, count twelve of the indictment be dismissed on remand when, as here, “the prosecution has had an opportunity to fully develop its case and failed to do so or when the prosecution did fully develop its ease,” and it is determined that a judgment of acquittal should have been granted because of insufficient evidence to support a conviction. Greene v. Massey, supra at 56 n.16; United States v. Brumley, 560 F.2d 1268, 1277 (5th Cir. 1977), citing, United States v. Koonce, 485 F.2d 374, 382 (8th Cir. 1973). See United States v. Bass, 490 F.2d 846, 852-53 (5th Cir. 1974); United States v. Peterson, 488 F.2d 645, 651 n.14 (5th Cir.), cert. denied, 419 U.S. 828, 95 S.Ct. 49, 42 L.Ed.2d 53 (1974); United States v. Parks, 460 F.2d 736, 746 (5th Cir. 1972). The issue of the sufficiency of the evidence regarding Evans is decidedly different, and we must decide it differently. Evans did testify, and his testimony cured the deficiency in the government’s case. His voluntary statement, which was read to the jury, acknowledged that he had received five hundred dollars just prior to leaving his job at the Republic National Bank, at a time when the donor knew that Evans had accepted a position in the Office of Education at H.E.W. Evans also admitted, in the statement, that he had previously recommended collection agencies to educational institutions which were clients of Republic National Bank, and that he had received money in appreciation for this business relationship. During his testimony at trial, Evans insisted that the five hundred dollar payment had been handed to him physically by Gent, rather than Tate. He admitted, however, that he knew that the money had ultimately come from Tate, as President of CRCAP. We find significant corroboration of Evans’ extrajudicial statement in his intrajudicial admissions which we find to be credible when considered with his acknowledgment that he had previously received payments from Tate for referring collegiate customers of the Republic National Bank to CRCAP. During the course of his testimony at trial, Evans also admitted that he believed that Tate, through these payments, was “just really trying to buy [his] friendship.” He also admitted that he accepted two hundred dollars from Tate in January of 1974, although he said he was surprised to receive the money; the reason for the gift was not discussed. These facts, when considered in the context of the entire transcript, permitted the jury to infer Evans’ guilty knowledge with respect to count thirteen. The corroborating evidence, as a whole, cured any supposed deficiency in the government’s proof that Evans received an unlawful gratuity from Tate, as charged in count thirteen. Evans has argued that the district court committed error in denying his motions for judgments of acquittal, made at the conclusion of the government’s- case and at the close of all the evidence, regarding count thirteen. We must affirm the denial of the two motions. Initially, Evans’ decision to take the stand was a waiver of his objection to the denial of his motion for a judgment of acquittal made at the conclusion of the government’s evidence: “[W]e adhere to the well established, albeit criticized, rule in the Fifth Circuit that when a defendant puts on evidence in his behalf after making a motion for acquittal under F.R.Crim.P. 29(a) he waives objection to the denial of that motion . . . ” (footnotes omitted) United States v. Perez, 526 F.2d 859, 863 (5th Cir. 1976) (citations therein). See also, e. g., United States v. Phipps, 543 F.2d 576, 577 (5th Cir. 1976); United States v. Edwards, 488 F.2d 1154, 1158 (5th Cir. 1974). Secondly, the denial of Evans’ motion for judgment of acquittal at the close of all the evidence was proper since there was substantial evidence in the record as a whole to support the jury finding of guilt. United States v. Lowry, supra; United States v. Harper, supra; United States v. Jackson, 444 F.2d 1389, 1389-90 (5th Cir. 1971). D. The Unlawful Gratuity We find no merit in Evans’ argument that his conviction under counts eleven, thirteen and fourteen must be reversed because the government failed to prove that the money and compensation were received for an actual “official act.” Evans misapprehends the essential elements of the crimes for which he has been convicted under these counts. 18 U.S.C.A. §§ 201(g), 203(a). Evans sets up the proverbial “straw man” by searching the record for some evidence of quid pro quo: some evidence of an “official act,” either in fact or the then present capability, on his part directly corresponding to the payment by Tate. He knocks the “straw man” down by pointing to the absence of such evidence. Based on our understanding of the law and knowledge of the record on appeal, we conclude that Evans makes much ado about nothing. Evans makes much of the lack of any evidence that he actually performed an “official act” for Tate in his position with H.E.W. He contends that he committed no offense because his duties were related to the FISL program, not the NDSL program, and that it was thus impossible for an “official act” to flow from Evans to Tate in return for the payment from Tate to Evans. However, the statutes upon which Evans’ convictions under counts eleven, thirteen and fourteen are based, in general, prohibit the acceptance by a government official of any extraneous compensation or thing of value for official conduct. More specifically, it is not necessary that the official actually engage in identifiable conduct or misconduct nor that any specific quid pro quo be contemplated by the parties nor even that the official actually be capable of providing some official act as quid pro quo at the time. Further, a defendant whose motion for acquittal at the close of the Government’s case is denied must decide whether to stand on his motion or put on a defense, with the risk that in so doing he will bolster the Government case enough for it to support a verdict of guilty. E. g., United States v. Calderon, 348 U.S. 160, 164 and n.1 [, 75 S.Ct. 186, 99 L.Ed. 202] (1954); 2C Wright, Federal Practice and Procedure § 463 (1969); cf. American Bar Association, Project on Standards for Criminal Justice, Trial by Jury 107-108 (Approved Draft, 1968). But see Comment, The Motion for Acquittal: A Neglected Safeguard, 70 Yale L.J. 1151 (1961); cf. Cephus v. United States, 117 U.S.App.D.C. 15, 324 F.2d 893 (1963). As a prefatory premise, we note that both the conflict of interest statute, 18 U.S.C.A. § 203, and the unlawful gratuity statute, 18 U.S.C.A. § 201, must be broadly construed in order to accomplish the legislative purpose which they manifest. See United States v. Anderson, 509 F.2d 312, 333 (D.C.Cir.1974), cert. denied, 420 U.S. 991, 95 S.Ct. 1427, 43 L.Ed.2d 672 (1975); Parks v. United States, 355 F.2d 167, 168 (5th Cir. 1965). The purpose of these statutes is to reach any situation in which the judgment of a government agent might be clouded because of payments or gifts made to him by reason of his position “otherwise than as provided by law for the proper discharge of official duty.” Even if corruption is not intended by either the donor or the donee, there is still a tendency in such a situation to provide conscious or unconscious preferential treatment of the donor by the donee, or the inefficient management of public affairs. These statutes, like the predecessor legislation, are a congressional effort to eliminate the temptation inherent in such a situation: Congress proceeded evidently in recognition of the principle that “No man can serve two masters,” and that it was not right that an officer should agree to accept fees for doing services in matters where the United States is interested, before any officer of the government. The performance of duty by an officer is compensated by the salary or fees regularly allowed by law. To permit agreements for other compensation for services, to be paid by those interested in matters before government officers, would be to countenance the rendering of services oftentimes inconsistent with fidelity to the best interests of the government, to which the employé owes his first and highest obligation. United States v. Booth, 148 F. 112, 116 (D.Or.1906). See also Burton v. United States, 202 U.S. 344, 368, 26 S.Ct. 688, 50 L.Ed. 1057 (1906); United States v. Jacobs, 431 F.2d 754, 759 (2d Cir. 1970), cert. denied, 402 U.S. 950, 91 S.Ct. 1613, 29 L.Ed.2d 120; United States v. Irwin, 354 F.2d 192, 196 (2d Cir. 1965), cert. denied, 383 U.S. 967, 86 S.Ct. 1272, 16 L.Ed.2d 308 (1966). In evaluating his argument regarding intent, we focus specifically on Evans’ mental state, for the giving and receiving of an unlawful gratuity are not interdependent offenses; the donee’s intent may differ from the donor’s. See generally United States v. Anderson, supra; United States v. Miller, 340 F.2d 421 (4th Cir. 1965). The requisite intent necessary to sustain a conviction for bribery is that the official accept a thing of value “corruptly.” However, under the unlawful gratuity subsection all that need be proven is that the official accepted, because of his position, a thing of value “otherwise than as provided by law for the proper discharge of official duty.” Compare 18 U.S.C.A. §