Woodward (D) answered a customs declaration that he was not carrying over $5000 in money etc. D checked no to the box. However, when officials decided to search D, he admitted he had $20,000 in cash hidden on his and his wife's body. D was indicted for making a false statement and willfully failing to report the money. D was convicted on both charges and got six months in prison and 3 years probation. D never asserted that Congress did not intend to permit cumulative punishment for conduct violating the false statement and the currency reporting statutes. The Court of Appeals held that D's conduct could not be punished under both statutes; the false statement was a lesser-included offense of the currency-reporting misdemeanor. The Supreme Court granted certiorari.

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