Does prosecution with effect include an acquittal as well as a conviction?

MultiRegion, United States of America

The following excerpt is from National Surety Co. v. United States, 17 F.2d 369 (9th Cir. 1927):

Had the defendant been convicted on the criminal trial, the judgment or sentence would no doubt constitute a bar to the present proceeding, under the authority of that case. Whether "prosecution with effect" includes an acquittal as well as a conviction we need not inquire, because we are of opinion that the acquittal is a bar on other grounds. In Coffey v. United States, 116 U. S. 437, 440, 6 S. Ct. 437, 440 (29 L. Ed. 684) the court said:

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