STATE DEPT. OF REVENUE v. ZEGARELLI

2941055, 2941117.

676 So.2d 354 (1996)

STATE DEPARTMENT OF REVENUE v. Joseph John ZEGARELLI, Jr. Joseph John ZEGARELLI, Jr. v. STATE DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

March 22, 1996.


Attorney(s) appearing for the Case

Dan E. Schmaeling, Asst. Counsel, Department of Revenue, and Deputy Atty. Gen., for the State Department of Revenue.

Walter L. Blocker III, Birmingham, for Joseph John Zegarelli, Jr.


SAM A. BEATTY, Retired Justice.

On February 6 and March 20, 1989, Joseph John Zegarelli, Jr., was arrested for possession of marijuana. On May 17, 1989, the Alabama Department of Revenue ("the Department") entered two final jeopardy assessments of marijuana and controlled substances tax against Zegarelli pursuant to Alabama's controlled substances excise tax statutes, §§ 40-17A-1 to -16, Ala.Code 1975. On December 15, 1989, Zegarelli pleaded guilty to possession...

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