1. A second prosecution for the same offense after acquittal;
2. A second prosecution for the same offense after conviction; and
3. Multiple punishments for the same offense.

In deciding whether a previous prosecution for one offense bars a later prosecution for a different crime, a court must determine whether the two offenses are “different” using a test established by the U.S. Supreme Court in the 1932 decision of Blockburger v. United States.  That test focuses on whether each of the violated statutes requires proof of a fact which the other statute does not.  A single act may be an offense against two statutes, and if each statute requires proof of an additional fact which the other statute does not then an acquittal or conviction under either statute does not exempt the accused from prosecution and punishment under the other statute.

Nonetheless, it was held that the government was not required to prove that the items were actually stolen; it was enough for the prosecution to prove that the accused individuals conspired to receive goods that they believed were stolen.