Newman

June 22,1929, appellant was adjudged a bankrupt on his voluntary petition. May 5, 1931, he was charged in several counts of an indictment with violations of section 29 of the National Bankruptcy Act (11 USCA § 52). He was convicted on the first and second counts of the indictment charging him, respectively, with making a false oath before the referee in bankruptcy and fraudulent concealment from the trustee in bankruptcy of property belonging to the bankrupt estate. A sentence of three years on each count, to run concurrently, was imposed. On this appeal appellant challenges the sufficiency of the evidence to support the allegation of materiality with respect to the false testimony charged in the'first count, and the allegation of fraudulent concealment charged in the second count.

The first count of the indictment charged that appellant, having been sworn as a witness by the referee in bankruptcy, “did wilfully, knowingly and feloniously make a false oath in and in relation to a proceeding in bankruptcy” in the course of certain testimony given by him on that examination, which testimony was “then and there material to the said proceeding,” and which is hereinafter set…