The Crown argued, however, that Lee didn't even bother trying.

Territorial court Judge Michel Bourassa is reviewing case precedents submitted by the Crown and defence attorney James Brydon. The trial was adjourned until next Tuesday.

Shortly after his arrest last June in a raid on his Five Aces gambling club at the Gold Range Hotel, Lee received a 60-day notice ordering him to file his 1994, 1995 and 1996 income tax returns.

Brydon argued that Lee could not comply because his financial records had been obtained by police in a search of his room.

Crown attorney Diane Sylvain countered that Lee obviously didn't care and never made an attempt to gain access to his financial records.

Lee also testified that he retired in 1989 and hasn't earned an income since then.

"I don't work. Why should I report income tax ... I don't owe the government nothing," the animated 61-year-old told the court, adding that the government actually owed him GST rebates.

Lee claimed he gave the tax notice to Brydon, expecting his lawyer to take care of things. He said he had read a Time magazine article stating that Oklahoma bomber Timothy McVey's lawyer looked after all his personal matters, so he assumed the same would be done for him.

Brydon later said that Lee mistook his him for "Superman" and said filing Lee's tax returns aren't part of his job as defence lawyer. However, he added that Lee couldn't afford an accountant.

Brydon submitted a case precedent in which the accused was exempted from filing taxes when facing charges of making money through criminal activity.

He also raised objections to affidavits submitted by the Crown, forcing two brief adjournments, but his objections were ultimately overruled.