CLIFFT v. INDIANA DEPT. OF STATE REVENUE

No. 49S10-9503-TA-331.

660 N.E.2d 310 (1995)

Kevin and Monica CLIFFT, Appellants, v. INDIANA DEPARTMENT OF STATE REVENUE and Kenneth L. Miller, Commissioner, Appellees.

Supreme Court of Indiana.

December 27, 1995.


Attorney(s) appearing for the Case

Andrew C. Maternowski, Indianapolis, for appellant.

Pamela Carter, Attorney General, David A. Arthur, Deputy Attorney General, Indianapolis, for appellee.


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 misdemeanor drug possession. The couple now contends the tax was a second jeopardy in violation of the Double Jeopardy Clause.

I. Statement of Facts...

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