Legal Opinion

Jackson v. Sharp

Court of Appeals of Texas

Decided January 13, 1993No. 3-92-184-CVPublishedCited by 6 opinions

1Opinion of the Court

BEA ANN SMITH, Justice.

Joyce Jackson, appellant, was arrested and charged with possession of more than seven grams of a controlled substance. When advised of the arrest, the Comptroller froze Jackson’s bank accounts and notified her she had failed to pay the taxes due for possession of a controlled substance. Tex.Tax Code Ann. 1 §§ 159.001-159.206 (West 1992) (“Controlled Substances Tax Act”). Jackson filed suit to challenge the constitutionality of the Controlled Substances Tax Act. The Comptroller filed a plea to the jurisdiction, citing section 112.-108 of the Tax Code, which prohibits…

2Cases cited6 opinions

  1. Bob Jones University v. SimonSupreme Court of the United States · 1974
  2. United States v. One Ford Coupe AutomobileSupreme Court of the United States · 1926
  3. United States v. SanchezSupreme Court of the United States · 1950
  4. United States v. Frank Ross, Jr.Court of Appeals for the Fifth Circuit · 1972
  5. Texas Alcoholic Beverage Commission v. MacHa, Texas Court of Appeals, 7th District (Amarillo)1989

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3Cited by6 opinions

  1. Vara v. SharpCourt of Appeals of Texas · 1994
  2. Resolution Trust Corp. v. Tarrant County Appraisal DistrictCourt of Appeals of Texas · 1996
  3. Weck v. SharpCourt of Appeals of Texas · 1993
  4. Affiliated Foods, Inc. v. Ann W. Richards, Texas Court of Appeals, 3rd District (Austin)1993
  5. Charles Frederick Weck v. Honorable John Sharp, Comptroller of Public Accounts for the State of Texas, and Honorable Dan C. Morales, Attorney General for the State of Texas, Texas Court of Appeals, 3rd District (Austin)1993

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