Legal Opinion
Clifft v. Indiana Department of State Revenue
Indiana Supreme Court
Decided December 27, 1995No. 49S10-9503-TA-331PublishedCited by 76 opinions
1Opinion of the Court
oN PETITION FOR REVIEW
SHEPARD, Chief Justice.
A woman and her husband were arrested for criminal drug possession. After their arrest, the State assessed the Indiana Controlled Substance Excise Tax (CSET) against them and the wife pled guilty to misdemean- or drug possession. The couple now contends the tax was a second jeopardy in violation of the Double Jeopardy Clause.
I. Statement of Facts
In October 1992, police executed a search warrant for the home of appellants Monica and Kevin Clifft. During their search, police discovered 927 grams of marijuana.
The police contacted appellee Indiana…
2Cases cited31 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Armstrong v. ManzoSupreme Court of the United States · 1965
- Kastigar v. United StatesSupreme Court of the United States · 1972
- Withrow v. LarkinSupreme Court of the United States · 1975
26 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Bryant v. StateIndiana Supreme Court · 1996
- State v. SprolesIndiana Supreme Court · 1996
- Indiana Wholesale Wine & Liquor Co. v. State Ex Rel. Indiana Alcoholic Beverage CommissionIndiana Supreme Court · 1998
- Shell Oil Co. v. MeyerIndiana Supreme Court · 1998
- State v. HallWisconsin Supreme Court · 1997
71 more not listed; retrieve them via the Exa API.