Jack E. Christians, 69, and Ruth I. Christians, 71, were sentenced to 27 months in prison after being found guilty of trying to hide $3.1 million in taxable income for the year 1995. In August of that year, the Christians sold 20 acres of commercial property for $3.1 million. They then transferred the money to a bank account in the Cayman Islands an did not report the income to the IRS.