*1
MEDINA,
Before
WATERMAN and
Judges.
MARSHALL, Circuit
Judge.
MARSHALL, Circuit
Appellant
was convicted after
plea
guilty to a two-
trial on his
of not
*2
charging
only
of
“The Defendant: The
evasion
years
dif-
indictment
count
your Honor,
ference,
is that
tax for the
I have
personal income
through quite
an ordeal in
of 26 U.S.C.
been
in violation
§
.and
this,
im-
months
last
months
to nine
few
with
and this
He was sentenced
right
count,
coming
top
it.
sentences
prisonment on each
concurrently.
review
A
to run
O.K.,
“But I
choice.
that the
us
this
record in
case convinces
go along.”
will
appellant
deprived
totality of error
From the minutes of the conference
requires
a reversal
fair trial
appears
had had three
it
attorneys
that defendant
judgment.
pre-trial period, the
Immediately prior to the trial defend
being
Kaplan
Marshall
who
last one
requested
which was
ant
a conference
judge
appointed
stated
court. The
judge’s
com
held in the
chambers. He
subsequently
Kaplan
ad-
Mr.
had
plained
had
in an auto
that he
been
not want
him
defendant
vised
months before
mobile accident two
preferred
as
to act
him a
go
physically
trial.
was not
able
However,
judge
lawyer.
re-
judge
questions
After a series
Kaplan
quested
in the court
Mr.
to sit
accident and the
to the details of the
ad-
to defendant
and to be available
alleged injuries, he asked
extent of the
vice.
do. Defendant
what he should
immediately
trial
followed
after
giving
replied by
“state
him written
repre-
the conference with the defendant
concerning
to have
his efforts
ment”
senting
Kaplan
himself
Mr.
seated
Attorney agree
accept
U.
Assistant
S.
at the table with him. The Government’s
payment
plan
deficiencies
of the tax
case consisted of several exhibits and
judge
this,
prosecution.
To
in lieu of
testimony.
oral
There was some cross-
explained
be
a difference
that there was
objections
examination and some
to ex-
responsibilities.
and criminal
civil
tween
by defendant,
hibits
all of which were
following
place:
colloquy then took
testify
overruled. The defendant did not
only
witness,
I don’t feel that
a man
“The Defendant:
and called
one
who
guilty
intent,
previously
I feel I
with
had
testified for
Govern-
I am
trial, the
ment. At the conclusionof the
have erred.
judge stated:
Well,
“The Court:
is
.situation, you
“Let the record note the defendant
have the
choice
conferring
Kaplan,
Mr.
procedure,
plead
now
with
is
(cid:127)either
either
assigned as a
has
guilty,
whom the Court
if
feel that that meets
lawyer,
your
and he has conferred
approval,
don’t
or if
throughout
guilty, you
him
think
are
do what
anybody
to do.”
entitled
else does in similar circum-
stances,
your
put
position
before
inept efforts
Defendant’s
to make
jury on
the trial.
opening statement,
object
to offers
right,
“The Defendant: All
evidence,
question
and cross-ex
Honor.
witnesses,
up,
amine
and to sum
leave
adequately rep
no doubt that was
“The Court: That what
Therefore,
question
liberty
resented.
sole
You have a
.at
to do.
intelligently
point
your say
case, you
whether he
can
to have
right to
of counsel
waived his
assistance
ex-
take the stand
see fit and
if
represent
knowingly
him
plain your position
chose to
the laws
recognize
that,
evidence,
we
the difficulties
self. While
it fits in with
(cid:127)of
if
of this
a trial
faces
situations
other defendant
and do what
does. You are
kind,
posi-
to counsel
that the
we
in no different
believe
trial can
criminal
a federal
tion
defendant before
than
explanation charge.
a clear-cut
waived after
on a
«Court
rights
intelligent
44,1
to counsel as
and an
set forth in Rule
the defendant’s
nor is there a clear cut
the choice.
election
exercise of
de-
best,
At
fendant.
the court relied on a
appears in
the defendant
“If
*3
Kaplan,
Mr.
statement
made some
counsel,
shall
the court
without
court
trial,
time
the date of the
before
right
to counsel
his
him of
advise
that
did
effect
Curtiss
not wish to avail
assign
represent him
counsel
his
services.2 Curtiss’
himself
state-
stage
proceeding un
every
of the
at
unhap-
that
ments indicate
while he was
proceed
without
less he elects
py
Kap-
relationship
about his
Mr.
counsel”.
or is able to obtain
counsel
lan,
certainly
try
had no
he
wish to
Fed.R.Crim.P.
but felt
that
had no
case himself
“he
Indeed,
“indulge every
judge
we must
reason-
Of course the
choice.”
need
presumption against waiver,”
appointed
able
other
Mr.
have
counsel besides
“presume acquiescence
good cause,
cannot
Kaplan
in the loss
unless
showed
rights.”
Gutterman,
fundamental
Johnson v.
F.2d
United
v.
147
States
Zerbst,
458, 464,
1019,
(2
1945),
304 U.S.
58 S.Ct.
540
but it
erroneous
Cir.
1023,
(1938).
try
285
years
yer.
payments
1955
these
in the
and
If under these circumstances
reported by
permit
1956 were
the contractors
Bruchhausen had refused to
Cur
regular
Form
pro se,
tiss to
Government
defend
this
indeed
would
major part
receipt
1099. The
have been reversible error.
Fed.R.
See
by
proved
44;
Johnston, 1948,
income was
the checks
Crim.P.
334
Price v.
by
and
266, 285,
certain books
rec-
themselves
U.S.
68
92 L.Ed.
S.Ct.
1356;
ords that
received in
The
evidence.
Adams v. United
ex rel.
States
McCann, 1942,
269, 279,
result was
return
1955
showed
317
63
U.S.
S.
$38.32, whereas,
a taxable income
ac-
Ct.
Taxable income....................... 38.32 5.40 Tax................................. 7.66 figures representing receipts in the matter included in some total indicated gross profits appear questions put of his to the revenue to have been pulled agents, They were, out the air. as he “estimates.” of copies pie In- When he received who I was with.” From time to time interjected formation Returns on Form he comments, he “I such as am trying show, to the contractors and in- Honor, went around Your that it isn’t although down, so, gentleman saying.” them to cut them duced what the Later originally they ex- were accurate. For questions he became and in his in- bolder original figure ample, 1955 in general for cluded statements that it awas got $15,588. practice myself” Curtis 1099 was Form “for men like supplying $4,960, actually money the new reduced “credited” with but not figure it, type himself. receive and that the men who of worked with him were difficult to locate proved In addition was that he con get receipts and to from to show ex- part of ducted his activities with con penses. this, course, All of without using tractors M. fictitious name testimony shred sworn to the effect Caron, which he insisted at the trial working him that he had canvassers spelled should have been Caran. Indeed, paid anything. or that he them way actually conducted prosecution’s he at the close way prepared he the re- business merely recalled one the Government’s proved by testimony turns of one taking the witnesses and rested without Agents the Internal who inter- Revenue stand his own defense. on several occasions viewed him investigation course of that led In his op- summation Curtiss had the to the indictment. portunity looking he had been forward attorney to. What Curtiss did as his Gentle own hints the trial give jury impression effect that that he he should confine himself actually never intended to defraud the evidence were brushed aside with- Government, subjecting ceremony.2 things without out himself He said all the might penalties to cross-examination he and to the have testified to had he chosen perjury, remarks to call what led himself a witness. He ex- n prosecutor plained business, in his summation that the nature my incurring expenses, peculiar brothers characterize as “inflamma- infringing tory prejudicial” young my years,” and as “habits and traits from n Curtiss’ rights the Fifth Amend- how his schedule so “disordered time disarranged” ment. that it was difficult to got figures keep records, and how he Throughout the trial cross- put in the returns. told the He examining lawyer, witnesses as continuallyput money he had to hire accountant questions material in the enough obtaining hard time had a give impression of honest mistake many money on. After more to live By rather than fraudulent evasion. character, general statements of this say this,” say “didn’t I and “didn’t I supported none of which was that,” questions addressed Revenue testimony, he sworn concluded: Agents testifying prosecution, for the sought only thing appear to make it “The I know here .amounts stated the returns state that I know I made these accurate,” guilty errors, intended to be “true and (cid:127) —I am of these guilty things, that he made “estimates” because he know am of all these *9 could“not figures get peo- wilfully, true from the but not not with intent.” majority opinion In the it is stated with There was no sworn proof or other evidence support any reference to the statements of fact in the of these statements. by objected time, Occasionally prosecutor summation “Each Curtiss: and objection judge by prosecution on ad- Bruehhausen admonished Curtiss to argument evidence, monished him to confine confine but Curtiss himself suggest paid lip I the evidence.” the whole to these instructions service doing very thing summation was a series of factual state- and went ahead might ments to which testi- have he was admonished not to do. fied under oath had chosen to do so. he
287
epithet
say,
the same
said
about
reference
a de
Needless
guise
being
fendant who under
a
procuring
and inaccurate
In-
the false
lawyer pro
keeps making
se,
Returns,
of a false
statements
or the use
formation
throughout
the trial that are “bold-faced
name.
„„
When
,
,,
,
Perhaps
at
lies.”
we have arrived
.
prosecutor
his turn came the
0
make
int where
defendant
se can
chapter
proofs,
and
outlined the
fa]ge
irresponsible
number of
giving;
strictly a
“is
He
verse.
said
prosecutor must
statement
while the
trying
pull
faker,
the wool over
is
innuendoes.
restrict
to innocuous
himself
summarizing
eyes.”
After
haye
TBut
do not think
reached sucb
we
intent,
overwhelming proof of fraudulent
following
prosecutor
state-
made
equally
am
aat
loss to see
in
supposed
“inflamma-
to be
ment
fringement
rights
appellant’s
infringe-
tory
prejudicial”
and an
the Fifth Amendment.
rights
See Smith v.
under the Fifth
ment of Curtiss’
States, Cir., 1956,
385,
United
5
234 F.2d
Amendment:
D.C.D.Nev.,
,.
,
388-389;
Redfield,
¡(T
ij.
United States v.
197
T .i
gentlemen,
1961,
Ladies and
I don t
see how there could be
mistake
575-578,
Cir.,
F.Supp.559,
affirmed,9
F.2d 249 cert.
295
whatsoever, and I know that as in
denied, 1962,
803,
369 U.S
