McGill said he put the money in her account to help pay household expenses, but the jury, after deliberating over three days, appeared to accept the prosecution's accusation. McGill was convicted of willful failure to pay taxes - a misdemeanor - for the years 1983 and 1984. He was convicted of income tax evasion, a felony, for 1985, 1986 and 1987. He was acquitted of felony charges for 1983 and 1984.
"The felony convictions came after he put the money in his wife's account," said McGill's attorney, Thomas Colas Carroll.
Harris and Brown were convicted of three counts of bribery. They and McGill had been accused of conspiring to fix a 1986 embezzlement case for a client of McGill's, Joan Willis.
Bribery and tax evasion are felonies, each count punishable by a maximum of five years in prison and a fine of $250,000. The charge of failure to pay taxes is punishable by a maximum of one year in prison and a $100,000 fine.
Harris is serving a 12-year prison sentence as a result of his 1988 racketeering conviction for taking part in a case-fixing scheme while he was a judge at City Hall.
Senior U.S. District Judge Clarence C. Newcomer set sentencing in the current case for Jan. 21.
Federal prosecutors, relying on testimony from Willis and from Harris' former judicial aide, Conrad Cheeks, and on secretly recorded conversations that occurred inside Harris' judicial chambers, had tried to link the three in the bribery scheme.
"I think the jury looked to see if they could find corroboration of the bribery charges against McGill, but there was none," said defense attorney Barnaby Wittels, who represented Brown.