United States v. Francis E. Gillings and Ruth Gillings

The Gillingses are tax protesters. They did not file returns for 1971 or 1972, and the government prosecuted them for these failures under 26 U.S.C. § 7203. Francis was convicted for both years and Ruth for 1971; the court directed her acquittal for 1972. We affirm Francis’ convictions and reverse Ruth’s.

The Gillingses originally were furnished appointed counsel, but their appointed attorneys refused to file various groundless motions setting forth the Gillingses’ personal opinions about the tax system. As a result, they discharged their appointed counsel, and after lengthy colloquy with the…