Weck v. Sharp

BEA ANN SMITH, Justice.

Charles Frederick Week, appellant, purchased approximately 800 pounds of marihuana from undercover officers in what is commonly referred to as a reverse sting operation. John Sharp, Comptroller of Public Accounts for the State of Texas, subsequently assessed $1,708,734.85 in tax, penalty, and interest against appellant for failing to pay the taxes due for possession of this controlled substance. Tex.Tax Code Ann. §§ 159.001-.206 (West 1992) (“Controlled Substances Tax Act”).

After exhausting his administrative remedies at the office of the comptroller, Week brought suit…