Concurring and Dissenting Opinion of Justice DeBruler January 2, 1996.
Certiorari Denied May 20, 1996. See 116 S.Ct. 1828.
ON PETITION FOR REVIEW
SHEPARD, Chief Justice.
The Indiana Department of State Revenue assessed over eleven million dollars in drug taxes against a couple who illegally possessed some 300 pounds of marijuana. The couple now seeks to avoid that tax liability by claiming the assessment was a second jeopardy for the same...
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