The State of Texas v. Michael Perez, Appellee

Summary

The Court affirmed the Court of Appeals, holding that the possession of marijuana and the failure to pay tax on that marijuana are not the same offense under the Blockburger test, so the successive prosecution does not violate the Double Jeopardy Clause. Justice Baird dissented, arguing the offenses are the same, while Justice Mansfield concurred, emphasizing the distinct elements.