United States v. $405,089.23 U.S. Currency, Charles Arlt, James Wren, Payback Mines, Claimants-Appellants

ORDER

The opinion filed September 6, 1994, 33 F.3d 1210, is amended as follows:

*42On 33 F.3d at 1220, please add the following footnote at the end of the text and renumber the footnotes accordingly:

Our adoption of this categorical approach is also compelled by the Supreme Court’s recent decision in Department of Revenue of Montana v. Kurth Ranch, — U.S. -, 114 S.Ct. 1937, 128 L.Ed.2d 767 (1994). There, the Supreme Court applied Austin’s categorical approach for determining when punishment has been imposed in a Double Jeopardy case arising pursuant to a state statute that taxed drug monies. Id. at…