Legal Opinion
Bailey v. Indiana Department of State Revenue
Indiana Supreme Court
Decided December 27, 1995No. 49S10-9503-TA-332PublishedCited by 7 opinions
1Opinion of the Court
ON PETITION FOR REVIEW
SHEPARD, Chief Justice.
A man peddling nearly ten pounds of marijuana was arrested and the Indiana Controlled Substance Exeise Tax (CSET) was assessed against him. He now claims the tax violated his right against double jeopardy. We agree that the CSET is a jeopardy within the meaning of the Double Jeopardy Clause, but conclude that it was not his second jeopardy in violation of the Fifth Amendment.
Police arrested appellee James T. Bailey, Jr. in July 1992 after he sold a 9.8 pound brick of marijuana to an undercover officer. Two days later, Indiana Department of State…
2Cases cited3 opinions
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Bryant v. StateIndiana Supreme Court · 1996
- Bailey v. Indiana Department of State RevenueIndiana Tax Court · 1994
3Cited by7 opinions
- State v. SprolesIndiana Supreme Court · 1996
- Garcia v. StateIndiana Court of Appeals · 1997
- Hall v. Department of State RevenueIndiana Tax Court · 1999
- Fassinger v. StateIndiana Supreme Court · 1996
- Peterson v. StateIndiana Court of Appeals · 1998
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