United States v. Bartrug

Luther Bartrug appeals his conviction by a jury on three counts of evading federal income taxes, in violation of 26 U.S.C. § 7201 (1988). Bartrugs stand-by counsel at trial has filed a brief arguing that the government did not prove willfulness, an element of a § 7201 prosecution, or alternatively, that Bartrug did not receive a fair trial because he was forced to represent himself while the district Judge refused to stay the trial or recuse himself. Bartrug has filed a supplemental brief claiming the indictment should have been dismissed and that the government did not prove he engaged in a "revenue taxable activity." Finding no merit in these contentions, we affirm.