Court of Criminal Appeals of Texas
The State of Texas v. Michael Perez, Appellee
June 18, 19971997 Tex. Crim. App. LEXIS 53
Summary
The Court affirmed the Court of Appeals, holding that Texas possession of marijuana and the tax-on-marijuana offenses are not the same offense under the Blockburger test, so the double jeopardy clause does not bar the successive prosecution. The opinion notes that the elements of the charging instruments differ and that the tax's punitive nature is irrelevant to the double jeopardy analysis. Justice Baird dissented, arguing the offenses are the same, while Justice Mansfield concurred, emphasizing the distinct elements.