People v. Smith is a significant legal case that deals with the principles of criminal law, particularly focusing on the elements of concurrence in the context of criminal liability. In this case, the court examined how a defendant's intent must align with their actions at the moment of committing a crime, establishing the necessity for a direct link between mens rea (guilty mind) and actus reus (guilty act). This ruling underscores the foundational concept that both elements must coincide for an individual to be held criminally responsible.