Ronald Wheatley v. United States

LEWIS, Circuit Judge.

The defendant Wheatley was indicted, tried and convicted of the crime of perjury in violation of 18 U.S.C.A. § 1621. The charge was premised upon testimony given by Wheatley in his own defense at a prior trial in which he and others were accused of conspiracy to commit and committing the offense of carrying on a wholesale liquor business without paying the applicable taxes, a violation of 26 U.S.C.A. § 5691. This appeal asserts that the perjury charge is but a re-trial of the original accusation and is therefore effectively barred by Wheatley’s acquittal in the first…