United States v. Jordan M. Scher

PELL, Circuit Judge.

Defendant Jordan M. Seher, M.D., a psychiatrist practicing in Chicago, was charged in a three-count indictment with willfully and knowingly attempting to defeat and evade payment of a portion of his federal income taxes due for 1964, 1965, and 1966, 1 in violation of 26 U.S.C. § 7201. 2 After a bench trial, Dr. Scher was found guilty on all counts and received a sentence of three years’ probation, the first 90 days to be served in a jail-type institution.

Scher concedes that there were understatements in each of the indictment years resulting from the cashing of patients’…