He was found guilty last week of four counts of tax evasion. He allegedly used those old favorites—sham trusts and phony tax shelters—to avoid income taxes. Add to that deductions for such things as $1,504 spent at Mabel's House of Prostitution in Nevada, and clothing bought as uniforms at Dress Barn and a big and tall shop. (Yes, dental labcoats are deductible because they can't be worn in normal wear but general clothing isn't.) Dr. Lockwood will likely get to spend some time at ClubFed instead of Mabel's.