UNITED STATES v. GIDDENS

No. 73-3980 Summary Calendar.

494 F.2d 49 (1974)

UNITED STATES of America, Plaintiff-Appellee, v. Harvey K. GIDDENS and Amanda B. Giddens, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied June 20, 1974.


Attorney(s) appearing for the Case

Hubert W. Williams, W. Ford Duane, Orlando, Fla., for defendants-appellants.

John L. Briggs, U. S. Atty., Jacksonville, Fla., Harrison T. Slaughter, Jr., Asst. U. S. Atty., Orlando, Fla., for plaintiff-appellee.

Before WISDOM, GOLDBERG and GEE, Circuit Judges.


PER CURIAM:

The original indictment charging Mr. Giddens with income tax evasion alleged venue in Chamblee, Georgia. The government admitted it could not prove venue in Chamblee and returned a superseding indictment against both Mr. and Mrs. Giddens alleging venue in the Middle District of Florida.

Relying on a series of cases which stand for the principle that the law of double jeopardy precludes retrial when the district court has ruled in favor of the defendant...

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