Legal Opinion
S.H.J. v. State Department of Revenue
Court of Civil Appeals of Alabama
Decided October 27, 1995No. 2940684PublishedCited by 2 opinions
1Opinion of the Court
ROBERTSON, Presiding Judge.
On December 20, 1992, S.H.J. was arrested for possession of 7 pounds (3,175.2 grams) of marijuana. On April 16,1993, pursuant to the Steve Hettinger Drug Enforcement Act, §§ 40-17A-1 through 40-17A-16, Ala.Code 1975, the State of Alabama Department of Revenue (Department) entered a final jeopardy tax assessment against S.H.J. in the amount of $24,850. Subsequently, on April 21, 1993, S.H.J. filed a notice of appeal from the final assessment and a complaint in the Mobile County Circuit Court. S.H.J. alleged in his complaint that the Steve Hettinger Drug Enforcement…
2Cases cited7 opinions
- Austin v. United StatesSupreme Court of the United States · 1993
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Gabriel Johnson, Individually and on Behalf of All Others Similarly Situated v. United States Department of AgricultureCourt of Appeals for the Eleventh Circuit · 1984
- Allen v. HawesCourt of Civil Appeals of Alabama · 1988
- Turner v. STATE DEPT. OF REVENUESupreme Court of Alabama · 1994
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3Cited by2 opinions
- Hoover, Inc. v. State Dept. of RevenueSupreme Court of Alabama · 2002
- Wilhite v. StateCourt of Criminal Appeals of Alabama · 1996