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PADAVICH v. THALACKER

No. 98-1231SI.

162 F.3d 521 (1998)

Christopher F. PADAVICH, Appellant, v. John A. THALACKER, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided December 4, 1998.

Rehearing and Rehearing Denied January 14, 1999.

Attorney(s) appearing for the Case

Maria Ruhtenberg, Des Moines, Iowa, argued, for Appellant.

Ann Elizabeth Brenden, Des Moines, Iowa, argued (Thomas J. Miller, Attorney General of Iowa, on the brief), for Appellee.

Before McMILLIAN, FAGG, and BEAM, Circuit Judges.

Rehearing and Rehearing En Banc Denied January 14, 1999.

FAGG, Circuit Judge.

Law enforcement officers arrested Christopher F. Padavich for possessing marijuana, and the Iowa Department of Revenue and Finance (Department) then assessed taxes and penalties against Padavich because he neglected to pay Iowa's drug stamp tax. See Iowa Code §§ 453B.3, 453B.12 (1997). After Padavich paid the assessed taxes and penalties, an Iowa state court convicted...

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