Legal Opinion

United States v. Gerald S. Hurd

Court of Appeals for the Ninth Circuit

Decided January 12, 1977No. 76-2192PublishedCited by 19 opinions

1Opinion of the Court

OPINION

Before WRIGHT and GOODWIN, Circuit Judges, and INGRAM, * District Judge. 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 testified that Hurd had performed work for them during those years.

Of the errors…

2Cases cited7 opinions

  1. United States v. MillerSupreme Court of the United States · 1976
  2. Garner v. United StatesSupreme Court of the United States · 1976
  3. United States v. Marvin Morris WangrudCourt of Appeals for the Ninth Circuit · 1976
  4. United States v. William G. Le PeraCourt of Appeals for the Ninth Circuit · 1971
  5. United States v. William Marcus GardinerCourt of Appeals for the Ninth Circuit · 1976

2 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. United States v. Ruth StudleyCourt of Appeals for the Ninth Circuit · 1986
  2. United States v. ConforteDistrict Court, D. Nevada · 1978
  3. John Dale Henson v. Donald Wyrick, Warden, Missouri State PenitentiaryCourt of Appeals for the Eighth Circuit · 1980
  4. Demoulas v. Demoulas Super Markets, Inc.Massachusetts Supreme Judicial Court · 1998
  5. United States v. Benjamin Carr, Jr.Court of Appeals for the Second Circuit · 1978

14 more not listed; retrieve them via the Exa API.

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