A former manager of Middletown's Hook Field was sentenced Tuesday to three years in prison and fined $100,000 for tax crimes related to the airport's operation.

        Michael J. Hogan, 54, of Middletown, also was ordered to pay $691,314 in restitution and to reimburse the Internal Revenue Service for $12,000 in prosecution costs. U.S. District Judge Sandra Beckwith said Mr. Hogan is to remain under supervision for three years after his release. Mr. Hogan had pleaded guilty last year to 1995 income tax evasion and to conspiring to defraud the IRS. He later attempted to withdraw his pleas, then changed his mind.

        Mr. Hogan said he didn't file tax returns for 1990 through 1996 and made false statements to the IRS to conceal income and ownership of property.

        Federal prosecutors agreed to drop eight other charges.

        Prosecutors said Mr. Hogan and his brother, Terrence T. Hogan, hid income and assets for years to avoid paying taxes on hundreds of thousands of dollars in income. The two created Miami Valley Aviation Inc., which manages Hook Field. The airport has not been connected to their offenses, authorities said.

        Terrence Hogan, 44, of Hamilton, president of Miami Valley Aviation, pleaded guilty in September 1999 to subscribing to a false 1994 corporate income tax return. He was sentenced Jan. 13 to five years' probation and 500 hours of community service. He died Nov. 3 of injuries suffered in a car crash the day before.

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