United States v. Giddens

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 on facts going to the merits of the case if these facts were adduced at an evidentiary hearing, e. g., United States v. Lewis, 492 F.2d 126…