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U.S. v. HARPER

No. 05-3807.

463 F.3d 663 (2006)

UNITED STATES of America, Plaintiff-Appellee, v. Daryl HARPER, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided September 11, 2006.

Attorney(s) appearing for the Case

David E. Hollar (argued), Office of the United States Attorney, Hammond, IN, for Plaintiff-Appellee.

Mark S. Lenyo (argued), Herendeen, Kowals & Ambler, South Bend, IN, for Defendant-Appellant.

Before POSNER, KANNE, and WOOD, Circuit Judges.

KANNE, Circuit Judge.

In early 2002, steep taxes imposed by various levels of government in Illinois resulted in a levy of 92 cents per pack for consumer purchases of cigarettes in Chicago. At the same time, cigarettes sold in Indiana were taxed at a mere 15.5 cents per pack. An entrepreneur with a car and a willing buyer in Chicago could make a pretty penny, especially if coupons could be used to keep a lid on operating expenses.1 But...

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