UNITED STATES v. HURD

No. 76-2192.

549 F.2d 118 (1977)

UNITED STATES of America, Plaintiff-Appellee, v. Gerald S. HURD, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

January 12, 1977.


Attorney(s) appearing for the Case

Gerald S. Hurd, pro se.

Jerald E. Olson, Asst. U. S. Atty. (argued), Seattle, Wash., for plaintiff-appellee.

Before WRIGHT and GOODWIN, Circuit Judges, and INGRAM, District Judge.


OPINION

PER CURIAM.

A jury found the defendant guilty on two counts of failing to file income tax returns [26 U.S.C. § 7203 (Supp.1976)]. At trial he chose to represent himself and had the assistance of a court-appointed legal advisor. He appears pro se in this appeal.

During the years in question, Hurd was a self-employed roofing contractor. His gross income for 1971-1972 was established by the bank deposits method of proof. Several customers...

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