United States Tenth Circuit

In a tax evasion prosecution, a denial of defendant's motion to dismiss the indictment is affirmed where: 1) a prior reversal for constructive amendment of the indictment did not itself engender double jeopardy concerns and neither the district court nor the court of appeals made factual findings tantamount to acquittal; and 2) since the Double Jeopardy Clause was not a bar to retrying defendant on the exact same offense, it did not matter whether she was instead charged with a different offense that required proof of the same elements.

Appellate Information

• Decided 01/11/2010
• Published 01/11/2010

Judges

• SILER, Circuit Judge., Before KELLY, SILER, and TYMKOVICH, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• Mack K. Martin (with Kendall A. Sykes on the briefs), of Martin Law Office, Oklahoma City, OK, for Defendant-Appellant., Susan Dickerson Cox (with John C. Richter on the brief), U.S. Attorney's Office, Oklahoma City, OK, for Plaintiff-Appellee.