Charles Samuel Martin v. United States

HAMLIN, Circuit Judge.

An information in four counts was filed in the United States District Court for the District of Hawaii charging appellant, Charles Samuel Martin, with violating section 7203 of the Internal Revenue Code of 1954 (26 U.S.C. § 7203) by willfully and knowingly failing to file income tax returns for the years 1955 through 1958. 1 Appellant waived his right to a jury and tried the case in propria persona before the court. The court found appellant guilty on all four counts, fined him $1000 and sentenced him to one week in jail on each count, the jail sentences to run…