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· 5/23/1933

Helmholz v. Commissioner

Citations

  • 28 B.T.A. 165
  • 1933 BTA LEXIS 1174

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • affirming the court of appeals decision that double jeopardy barred the State from retrying Linton for first degree assault after a jury convicted him of second degree assault but was not unanimous as to the first degree assault charge
  • “Acquittal of an offense terminates jeopardy and prohibits the State from trying the defendant a second time for the same offense.”
  • \We do not believe that there was an implied acquittal based on silence here because the court inquired and the jury articulated that it was unable to agree on the first degree assault charge and the judge then declared the jury hopelessly deadlocked.\

Source: CourtListener parenthetical corpus (CC0).

Judges: Sternhagen, Smith

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.