ÿWPCÞ9 DU:È % 0èw@ð40DS 0,[ 0D‡ 0JË 0T 0^i 0hÇ 0r/ B¡ 0@¾ D3þ 0|1 0†­ 03 1uà 0d8 AQœ Æí 0D³ 0D÷ D/; BjU*‡B)±DCÚ AMÕjµ?ô[‘ ìE÷­ ××  כ̀€Ìà àThe€collateral€estoppel€effect€attributed€to€the€Double€Jeopardy€Clause€of€theÏFifth€Amendment€may€bar€a€later€prosecution€for€a€separate€offense€"when€an€issue€ofÏultimate€fact€has€once€been€determined€by€a€valid€and€final€judgment."€€€òòAshe€v.ÏSwensonóó,€397€U.S.€436,€443„44,€90€S.Ct.€1189,€1194€(1970).€€"Where€a€previousÏjudgment€of€acquittal€was€based€upon€a€general€verdict,€as€is€usually€the€case,€thisÏapproach€requires€the€court€to€examine€the€record€of€a€prior€proceeding,€taking€intoÏaccount€the€pleadings,€evidence,€charge,€and€other€relevant€matter,€and€concludeÏwhether€a€rational€jury€could€have€grounded€its€verdict€upon€an€issue€other€than€thatÍwhich€the€defendant€seeks€to€foreclose€from€consideration."€€òòIdóó.€397€U.S.€at€444,€90ÏS.Ct.€at€1194.€€œòòSee›€alsoóó€œòòState›€v.€Allenóó,€752€S.W.2d€515,€516€(Tenn.€Crim.€App.€1988);ÏòòState€v.€Mooreóó,€713€S.W.2d€670,€674€(Tenn.€Crim.€App.€€1985).€€Ìœ›Ìà àHowever,€an€œacquittal,€in€order›€to€bar€a€subsequent€prosecution€œfor€an€offense,Ïmust›€œoccur›€in€the€county€in€which€the€offense€was€committed.× ƒ? ××  ×€€22€C.J.S.òò€Criminal€LawóóÏðð€215;€òòSee€alsoóó€€Tenn€Const.€art.€I,€sec€IX.€€òòAccordóó€€òòState€v.€Wilsonóó,€No.€86„148„IIIÏ(Tenn.€Crim.€App.€at€Nashville,€May€5,€1987).€€In€the€present€case,€the€crimes€wereÏcommitted€in€two€separate€venues,€Madison€and€Henderson.€€No€single€court€hadÏjurisdiction€of€the€offenses.€€Thus,€the€doctrine€of€collateral€estoppel€is€inapplicable€toÏthis€case.€€Moreover,€the€burden€is€on€the€appellant€to€prove€by€òòclear€and€convincingÏevidenceóó€that,€in€the€earlier€trial,€the€court€or€a€jury€necessarily€decided€the€issue€ofÏfact€which€is€an€element€at€issue€in€the€present€indictment.€€òòSeeóó€€òòUnited€States€v.ÏBaileyóó,€34€F.3d€683,€688€(8th€Cir.€1994);€òòsee€alsoóó€€òòUnited€States€v.€Vaughnóó,€80€F.3dÏ549,€551€(D.C.€Cir.€1996);€òòJacobs€v.€Marathon€Countyóó,€73€F.3d€164,€167„168€(7th€Cir.Ï1996).€€The€appellant€has€failed€to€carry€this€burden.€€This€issue€is€without€merit.̛̜Ìà@ àò òIV.€€"Advice€of€Counsel"ó óÌÌà àThe€appellant€next€contends€that€the€trial€court€erred€by€refusing€to€charge€theÏjury€with€the€defense€of€"advice€of€counsel."€€Specifically,€he€argues€that€"where€all€theÏaverage€businessman€does€is€sign€off€on€complex,€complicated,€legal€documentsÏprepared€by€licensed€CPAs€and€attorneys,€the€defense€of€'advice€of€counsel'€shouldÏbe€available€to€the€crime€of€false€filing,€absent€a€showing€that€the€defendant€misled€orÏmisrepresented€underlying€facts€to€those€professionals."€€The€State€maintains€that€theÏappellant€has€waived€this€issue€because€trial€counsel€failed€to€submit€any€specialÏrequest€in€writing€for€a€jury€instruction€as€to€this€defense€and€because€counsel€laterÏvoiced€no€objection€to€the€charge€as€given€by€the€judge.€€òòSeeóó€€Tenn.€R.€Crim.€P.€30.€ÏòòSee€alsoóó€€òòState€v.€Haynesóó,€720€S.W.2d€76€(Tenn.€Crim.€App,€1986).€€We€agree.€ÏMoreover,€as€the€appellant€concedes,€our€œsupreme›€œcourt›€has€previously€ruled€that€theÏ"advice€of€counsel"€defense€is€not€a€defense€in€Tennessee.œ× ƒ@ ××  ×›€€òòHunter€v.€Stateóó,€12ÏS.W.2d€361,€362€(Tenn.€1928);€òòState€v.€Breweróó,€932€S.W.2d€1,€17€(Tenn.€Crim.€App.),Ïòòperm.€to€appeal€deniedóó,€(Tenn.€1996);€òòState€v.€Smithóó,€656€S.W.2d€882,€888„889€(Tenn.ÏCrim.€App.€1983).€€€Accordingly,€this€issue€is€without€merit.€€ÌœÌ›Ìà@ àò òV.€€Material€Varianceó óÌÌà àIn€his€final€issue,€the€appellant€contends€that€the€trial€court€erred€by€failing€toÏdismiss€counts€four€and€five€of€the€Madison€County€indictment,€charging€the€appellantÏwith€œclass€C€theft›€and€securities€fraud€involving€the€victim,€Sue€Cox,€on€or€about€AprilÏ18,€œ1990,›€because€of€a€material€variance€between€the€indictment€and€the€proofÏadduced€at€trial.œ× ƒA ××  ×›€ÌœÌ›à àWhen€the€evidence€adduced€at€a€trial€does€not€correspond€to€the€elements€ofÏthe€offense€alleged€in€the€charging€instrument,€there€is€a€variance.€€òòState€v.€Keelóó,€882ÏS.W.2d€410,€416€(Tenn.€Crim.€App.),€òòperm.€to€appeal€deniedóó,€(Tenn.€1994).€€Generally,Ïthe€evidence€establishes€the€commission€of€an€offense€different€from€the€offenseÏalleged€in€the€charging€instrument.€€òòIdóó.€(citations€omitted).€€The€variance€rule€isÏpredicated€upon€the€theory€that€an€accused€cannot€be€charged€with€one€offense€andÏconvicted€of€a€completely€different€offense.€€òòIdóó.ÌÌà àThe€proof€at€trial€established€that,€on€April€18,€1990,€Ms.€Cox€investedÏ$21,000.00€in€a€Financial€Servicesðð€bancshares€certificate.€€She€then€permitted€theÏcertificate€to€automatically€renew€on€a€monthly€basis€until€it€matured€on€August€21,Ï1990.€€On€this€date,€Ms.€Cox€redeemed€her€original€certificate,€keeping€a€portion€of€the€œÌÌÌÌaccrued›€interest,€and€reinvested€in€a€new€certificate€œin€the›€amount€of€$21,334.37.€ÏThus,€the€proof€establishes€two€certificates,€one€issued€in€April€and€redeemed€inÏAugust,€and€a€second€issued€in€August.€€The€appellant€contends€that€these€factsÏsupport€a€material€variance€because€the€indictment€charges€the€appellant€withÏexercising€control€over€the€victimððs€money€in€April€with€the€intent€to€deprive,€whereas,Ïthe€proof€revealed€that€this€certificate€was€redeemed€in€August.€€In€effect,€the€appellantÏargues€that,€if€any€taking€occurred,€it€was€in€August€not€April.€€First,€the€appellant€failsÏto€establish€a€claim€of€material€variance.€€It€is€immaterial€whether€the€taking€occurred€inÏApril€or€August,€both€dates€being€prior€to€the€filing€of€the€indictment.€€òòSeeóó€Tenn.€CodeÏAnn.€ðð€œ40„13„207€(1990).›€€The€appellant€was€indicted€in€counts€four€and€five€for€classÏC€and€E€felonies,€respectively,€and€the€proof€addressed€at€trial€supports€theseÏconvictions.€€Moreover,€this€issue€is€waived€for€failure€to€cite€authority€and€failure€toÏproperly€brief€the€issue.€€òòSeeóó€Tenn.€R.€App.€P.€27(a)(4)€„€(a)(7).€€This€issue€is€withoutÏmerit.ÌÌà@ àò òVI.€€Conclusionó óÌÌà àAfter€reviewing€the€record€and€the€applicable€law,€we€find€the€appellant'sÏcontentions€to€be€without€merit.€€Accordingly,€the€judgments€of€the€trial€court€areÏaffirmed.ÌœÇÓÓ›à àà àà àà àà à____________________________________Ìà àà àà àà àà àDAVID€G.€HAYES,€JudgeÌÌÌÌÌCONCUR:ÌÌÌÌ_______________________________ÌJOSEPH€M.€TIPTON,€JudgeÌÌÌÌ_______________________________ÌWILLIAM€M.€BARKER,€Judge