Legal Opinion
Hall v. Indiana Department of State Revenue
Indiana Supreme Court
Decided January 2, 1996No. 49S10-9503-TA-336PublishedCited by 5 opinions
1Opinion of the Court
ON PETITION FOR REVIEW
SHEPARD, Chief Justice.
The Indiana Department of State Revenue assessed over eleven million dollars in drug taxes against a couple who illegally possessed some 300 pounds of marijuana. The couple now seeks to avoid that tax liability by claiming the assessment was a second jeopardy for the same offense. We conclude that they may not.
I. History of the Case
On February 12, 1998, police entered and searched the home of petitioners Keith and Mary Hall. During their inspection of the Halls' property, police discovered a bale of marijuana weighing approximately 300 pounds. They…
2Cases cited6 opinions
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Bryant v. StateIndiana Supreme Court · 1996
- Clifft v. Indiana Department of State RevenueIndiana Supreme Court · 1995
- Bailey v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Hayse v. Indiana Department of State RevenueIndiana Tax Court · 1994
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Garcia v. StateIndiana Court of Appeals · 1997
- Hall v. Department of State RevenueIndiana Tax Court · 1999
- Peterson v. StateIndiana Court of Appeals · 1998
- Elvers v. StateIndiana Court of Appeals · 1998
- Copeland v. StateIndiana Court of Appeals · 1998