Grave Robbers: Martin Duo Sentenced for Tax Evasion

HARRISBURG, PA – They made a living off the dead, and tried to stiff the government while doing it. Theodore Martin, 51, and his wife, Arminda Martin, 44, of Ravenna, Ohio, were sentenced October 18, 2016, to one year and one day in federal prison for a brazen tax evasion scheme. U.S. District Court Judge John E. Jones, III, didn’t show them any sympathy, also ordering them to fork over $304,837 in restitution to the Internal Revenue Service.

The Martins weren’t hiding behind headstones; they owned the cemeteries. The couple operated three burial grounds: Suburban Memorial Gardens in Dover, Pennsylvania, and Grandview Memorial Park and Fairview Memorial Park, both in Ohio. But profits weren’t going towards upkeep, apparently. According to U.S. Attorney Bruce D. Brandler, the Martins deliberately concealed $786,533 in income generated from their Ohio cemeteries between 2008 and 2011.

This wasn’t some accounting error. This was calculated. The Martins knowingly failed to report the income to the IRS, attempting to pocket the cash and avoid paying their fair share. The feds weren’t fooled. The investigation, spearheaded by the IRS Criminal Investigations division, dug up the evidence needed to bring the couple to justice. They treated the IRS like another grave to rob.

The scheme unraveled, landing the pair in court and ultimately behind bars. While a year-plus in federal prison may not seem like a lengthy sentence, it’s a stark reminder that even those who profit from solemn spaces aren’t above the law. The restitution order ensures the government recovers the stolen funds, though it does little to soothe the anger of taxpayers who fund the system.

Assistant U.S. Attorney Joseph J. Terz skillfully prosecuted the case, presenting the evidence and securing the convictions. The Martins, formerly of York County, Pennsylvania, now face the consequences of their greed. Their attempt to cheat the system has cost them their freedom and a hefty sum of money.

This case serves as a warning: the IRS has its eyes on all businesses, even those dealing with the deceased. Hiding income, no matter the source, will eventually catch up to you. And when it does, the Grimy Times will be there to report it.