Legal Opinion
Lynn v. West
Court of Appeals for the Fourth Circuit
Decided January 13, 1998No. 96-1371PublishedCited by 49 opinions
1Opinion of the Court
Affirmed in part and reversed in part by published opinion. Judge MICHAEL wrote the opinion, in which Judge RUSSELL and Judge WIDENER joined.
OPINION
MICHAEL, Circuit Judge:
The main question in this case is whether a North Carolina tax on illegal drugs is in reality a criminal penalty. North Carolina’s Controlled Substance Tax (Drug Tax), N.C. Gen.Stat. §§ 105-113.105 through 105-113.113, imposes a special excise tax on “dealers” who illegally possess a sufficient quantity of a “controlled substance,” as that term is defined in the state criminal code. The statute requires drug dealers to…
2Cases cited44 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Edelman v. JordanSupreme Court of the United States · 1974
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Steffel v. ThompsonSupreme Court of the United States · 1974
- Puerto Rico Aqueduct and Sewer Authority v. Metcalf & Eddy, Inc.Supreme Court of the United States · 1993
39 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Kenneth Scott Nivens Glen Lance Maners Terri Lynn Stork v. Peter S. Gilchrist, IIICourt of Appeals for the Fourth Circuit · 2006
- Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of TennesseeTennessee Supreme Court · 2009
- Larry Nathan Minter v. Theodis Beck Cliff Johnson, Larry Nathan Minter v. Theodis Beck Cliff JohnsonCourt of Appeals for the Fourth Circuit · 2000
- TFWS, Inc. v. SchaeferCourt of Appeals for the Fourth Circuit · 2001
- Strawser v. AtkinsCourt of Appeals for the Fourth Circuit · 2002
44 more not listed; retrieve them via the Exa API.