United States v. Gerald S. Hurd

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 urged on appeal, none deserves serious consideration. On the fifth day of trial, the defendant filed an affidavit of prejudice against the trial judge. He was much too late. The statute provides that an affidavit of prejudice should “be filed not less than ten days before the beginning of the term at which the proceeding is to be heard.” 28 U.S.C. § 144 . At the time of arraignment, the district judge invited Hurd to follow the appropriate procedure. Instead, five months passed before he acted. The judge properly refused to recuse himself. In any event, the affidavit of prejudice was wholly inadequate to demonstrate bias or prejudice.

There was no error in the denial…