Jeopardy
Danger; hazard; peril. In a criminal action, the danger of conviction and punishment confronting the defendant.
A person is in jeopardy when he or she is placed on trial before a court of competent jurisdiction upon an indictment or information sufficient in form and substance to uphold a conviction, and a jury is charged or sworn. Jeopardy attaches after a valid indictment is found and a petit jury is sworn to try the case.
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Law Library - American Law and Legal InformationFree Legal Encyclopedia: Internal Revenue Service - Duties And Powers to Joint will