Legal Opinion

Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of Tennessee

Tennessee Supreme Court

Decided July 24, 2009No. E2006-02225-SC-R11-CVPublishedCited by 180 opinions

1Opinion of the Court 1

OPINION

2Opinion of the Court · WadeGary R. Wade, J.

in which JANICE M. HOLDER, C.J., and WILLIAM M. BARKER, J., joined. WILLIAM C. KOCH, JR., J. filed a separate opinion concurring in part and dissenting in part, in which CORNELIA A. CLARK, J., joined.

Effective January 1, 2005, the Tennessee General Assembly enacted a tax on the possession of unauthorized substances for the purpose of generating revenues to assist state and local law enforcement agencies in their efforts to combat drug crimes. Subsequently, Steven Waters was assessed with taxes, penalty, and interest in the total amount of $55,316.84 by the Tennessee Department of…

3Cases cited123 opinions

  1. United States v. SalernoSupreme Court of the United States · 1987
  2. Malloy v. HoganSupreme Court of the United States · 1964
  3. Fisher v. United StatesSupreme Court of the United States · 1976
  4. Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
  5. United States v. HalperSupreme Court of the United States · 1989

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4Cited by180 opinions

  1. William H. Mansell v. Bridgestone Firestone North American Tire, LLCTennessee Supreme Court · 2013
  2. State of Tennessee v. Courtney BishopTennessee Supreme Court · 2014
  3. Powers v. StateTennessee Supreme Court · 2011
  4. Tamarin Lindenberg v. Jackson Nat'l Life Ins. Co.Court of Appeals for the Sixth Circuit · 2018
  5. Robert Thomas Edmunds v. Delta Partners, L.L.C.Court of Appeals of Tennessee · 2012

175 more not listed; retrieve them via the Exa API.

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