United States v. Jorn

Jorn (defendant) was on trial for preparing fraudulent tax returns. After the jury was sworn and testimony began, the trial judge grew concerned that IRS witnesses hadn't been adequately warned of their privilege against self-incrimination, and on his own initiative aborted the trial so the witnesses could consult counsel before testifying further, setting the case for retrial before a new jury. Jorn moved to dismiss on double jeopardy grounds, and the trial court agreed and dismissed the charges. The government appealed directly to the Supreme Court.