Tax Man Cometh, but Fear Not: The Double Jeopardy Clause Bars Criminal Taxation of Drugs Contingent upon Criminal Conduct: Department of Revenue of Montana v. Kurth Ranch, The
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Authors
Armstrong, John R. II
Issue Date
1995
Volume
28
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|In the hills of Montana, the Kurth family began ranching in order to make a living. However, at some point, the Kurths became unsuccessful at running the ranch and were unable to pay their creditors. In an effort to save the family ranch from the claims of these creditors, the Kurths began harvesting marijuana. As a result of the illegal harvesting venture, the Kurths' business grew to the largest marijuana-growing business in the State of Montana. Eventually, the State of Montana uncovered the Kurths' new business pursuit and charged them with criminal drug possession. After the State of Montana convicted the Kurths on criminal charges, Montana's Department of Revenue ("DOR") levied a tax on the Kurths' drugs, pursuant to the State's Dangerous Drug Tax Act. In making the tax assessment, the DOR used the facts as found in the criminal proceedings against the Kurths. Subsequently, the Kurths filed bankruptcy, claiming that the tax violated the United States Constitution's Double Jeopardy Clause because the tax put them in jeopardy a second time for the same offense: possession of illegal drugs. In Department of Revenue of Montana v. Kurth Ranch, the United States Supreme Court addressed the Kurths' double jeopardy argument and held that taxes, like civil penalties, may put a person in...
Description
Citation
28 Creighton L. Rev. 475 (1994-1995)
Publisher
Creighton University School of Law