1. Home
  2. Browse Decisions
  3. P.2d
  4. 836 P.2d
  5. 836 P.2d 29 (1992)
 

SORENSEN v. STATE DEPT. OF REVENUE

Nos. 91-379 and 91-569.

836 P.2d 29 (1992)

Merlin L. SORENSEN, Plaintiff and Respondent, v. The STATE of Montana, DEPARTMENT OF REVENUE, Defendant and Appellant. The DEPARTMENT OF REVENUE, Petitioner and Appellant, v. Paul A. WILLIAMS, Jr., Respondent and Respondent.

Supreme Court of Montana.

Decided July 21, 1992.

Rehearing Denied August 13, 1992.

Attorney(s) appearing for the Case

R. Bruce McGinnis, Tax Counsel, Dept. of Revenue, Helena, for appellant in Case No. 91-379.

Paul Van Tricht argued, Tax Counsel, Dept. of Revenue, Helena, for appellant in Case No. 91-569.

Clinton H. Kammerer argued, Kammerer Law Offices, Missoula, for respondent in Case No. 91-379.

Edmund F. Sheehy argued, Cannon & Sheehy, Helena, for respondent in Case No. 91-569.

WEBER, Justice.

The Montana State Department of Revenue (DOR) appeals from two separate District Court rulings wherein the courts determined that the tax assessed by the DOR on Merlin L. Sorensen (Sorensen) and Paul A. Williams, Jr. (Williams) violated double jeopardy. We have combined these cases for appeal. We reverse.

The DOR assessed tax on Sorensen's possession of cocaine after he pled guilty to criminal possession of cocaine. In a declaratory action...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases