See Sanabria v. United States, 437 U.S. 54, 98 S.Ct. 2170, 57 L.Ed.2d 43 (1978);, 5 LaFave, Israel, & King, Criminal Procedure § 25.3(c) (West 1999). A finding of insufficient evidence is equivalent to an acquittal for the purposes of double jeopardy. Richardson v. United States, 468 U.S. 317, 325-26, 104 S.Ct. 3081, 82 L.Ed.2d 242 (1984). 3 . An exception to this bar is when the conviction is overturned on appeal. Ball v. United States, 163 U.S. 662, 16 S.Ct. 1192, 41 L.Ed. 300 (1896); United States v. Tateo, 377 U.S. 463, 466, 84 S.Ct. 1587, 12 L.Ed.2d 448 (1964). 4 . The Double Jeopardy Clause applies to both individuals and corporations. United States v. Martin Linen Supply Co., 430 U.S. 564, 97 S.Ct. 1349, 51 L.Ed.2d 642 (1977). 5 . Compare Brown, 432 U.S. at 169, 97 S.Ct. 2221 (<HOLDING>) with Ciucci v. Illinois, 356 U.S. 571, 78
holding that a bargainedfor plea waives the right to attack multiple convictions on double jeopardy grounds holding that the prosecution cannot divide a single crime into multiple units to avoid double jeopardy holding that multiple convictions under  924c cannot be based on offenses forming a single unit of prosecution holding that a defendant and his attorney are a single entity with respect to double jeopardy waiver holding the first question for purposes of a double jeopardy analysis is whether congress expressed its intent concerning multiple convictions at a single trial for different statutory violations arising from the same act or transaction