The check was entered in REA's records as a payment relating to tax matters.  Gregg, after receiving the check, deposited it in a joint checking account in the name of himself and Bates at the Capital Bank in Miami.  Similar transactions involving $12,884.69 and $20,000 checks took place on November 20, 1973 and January 20, 1974, respectively.


10
After depositing the checks in the joint account, Gregg drew checks payable to Bates for approximately 90% Of the total.  Bates then divided his proceeds of the checks three ways with Maixner, Jakubowsky and himself.3


11
At the conclusion of the three day trial, the district judge charged the jury that, with respect to the substantive counts, they need not find that Gregg was aware of Bates' position at REA inthe context of § 660, appears to be one of first impression.  No case has been brought to our attention which deals directly with the issue.  Appellant cites as support for his position United States v. Northway, 120 U.S. 327 (1887), a case which dealt with the similarly worded bank embezzlement statute,6 now 18 U.S.C. § 656 (1976).  In Northway, the defendants, president of the Second National Bank of Jefferson and a cashier of the bank, sought to quash an indictment as insufficient to charge a federal offense under § 5209 of the Revised Statutes.  That portion of the indictment which charged the president with aiding and abetting the cashier's misapplication of bank funds was challenged on the ground that the indictment failed to