Holding that a defendant's conviction of a lesser included offense prohibits prosecution on a greater offense, and vice-versa, because the greater and lesser offenses are the "same offense" for double jeopardy purposes
524 U.S. 1 (1998) Cited 243 times 2 Legal Analyses
Holding that for the offense of money laundering in violation of 18 U.S.C. §§ 1956(B) and 1957, the existence of criminally generated proceeds was a circumstance element of the offense and, therefore, that where the laundered funds were unlawfully generated was irrelevant for venue purposes
Rejecting duplicity argument, holding it was "permissible under section 7201 to charge tax evasion covering several years in a single count as a 'course of conduct' in circumstances where the underlying basis of the indictment is an allegedly consistent, long-term pattern of conduct directed at the evasion of taxes for these years"