Legal Opinion
Sorensen v. State Dept. of Revenue
Montana Supreme Court
Decided July 21, 1992No. 91-379 and 91-569PublishedCited by 7 opinions
1Opinion of the CourtJustice Weber
The Montana State Department of Revenue (DOR) appeals from two separate District Court rulings wherein the courts determined that the tax assessed by the DOR on Merlin L. Sorensen (Sorensen) and Paul A. Williams, Jr. (Williams) violated double jeopardy. We have combined these cases for appeal. We reverse.
The DOR assessed tax on Sorensen’s possession of cocaine after he pled guilty to criminal possession of cocaine. In a declaratory action, the Fourth Judicial District Court granted summary judgment in favor of Sorensen finding that Montana’s Dangerous Drug Tax, §§ 15-25-101, MCA et seq., is a…
2Cases cited11 opinions
- North Carolina v. PearceSupreme Court of the United States · 1969
- Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
- United States v. HalperSupreme Court of the United States · 1989
- Helvering v. MitchellSupreme Court of the United States · 1938
- Community for Creative Non-Violence v. ReidSupreme Court of the United States · 1989
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- State v. SchnittgenMontana Supreme Court · 1996
- In Re: Kurth RanchCourt of Appeals for the Ninth Circuit · 1993
- State v. One Lot of $8,560 in U.S. CurrencySupreme Court of Rhode Island · 1996
- Drummond v. Department of RevenueCourt of Appeals for the Ninth Circuit · 1993
2 more not listed; retrieve them via the Exa API.