United States v. John H. Detar, M.D.

Dr. John H. DeTar appeals from a judgment of conviction entered by the United States District Court for the District of Nevada. DeTar was convicted by a jury of all counts of an eight-count indictment charging him with willfully attempting to evade and defeat the payment of federal income taxes for the years 1977 through 1984. 26 U.S.C. § 7201 .

For each year, defendant filed a tax return on which he reported the amount of tax due, but paid none of the tax or only a nominal portion of it. According to his tax returns, DeTar’s total tax liability for the prosecution years was $109,833. He had business net income of $566,581 and he paid only $350.59 of taxes due. DeTar placed funds and property in the names of nominees, placed funds and property beyond the reach of process. He dealt with his patients and others primarily in cash.

On appeal, DeTar contends that: (1) the indictment should have been dismissed for vindictive or selective prosecution, or because limitations had run; (2) he was improperly denied access to grand jury records; (3) the prosecution engaged in misconduct during the trial; (4) the district court erred in instructing the jury; and (5) the evidence was…