United States v. Cecil L. Burson

BRORBY, Circuit Judge.

Mr. Burson was convicted of attempting to evade the payment of income taxes in violation of 26 U.S.C. § 7201. 1 Mr. Burson, who represented himself at trial, raises three issues on appeal: (1) did he voluntarily waive his right to counsel; (2) did the trial court err in the admission of evidence; and (3) was the fine imposed excessive?

A summary of the evidence reveals a sizeable Tax Court judgment against Mr. Burson in 1982 for tax deficiencies for the years 1976 through 1979. Thereafter Mr. Burson conveyed both his real and personal property to various entities that had…