Charles Samuel Martin v. United States

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. 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 consecutively. Appellant filed a timely notice of appeal and we have jurisdiction under the provisions of 28 U.S.C. § 1291 .

Appellant raises several points for the first time on appeal concerning, inter alia, the conduct of the trial, which we do not feel merit discussion. Suffice it to say that a careful review of the record reveals that appellant did an excellent job of representing himself and that the court was solicitous throughout the course of the trial to protect his rights. The issues that we shall consider are (1) whether the evidence supports the verdict, and (2) whether the sentence was cruel and unusual.

It…