Department of Revenue v. Kurth Ranch, No. 93-144 (U.S. Supreme Court) (511 U.S. 767; 114 S.Ct. 1937) (June 6, 1994) (Justice Stevens)
In this case, the defendants were convicted and sentenced after pleading guilty to drug charges. Later, the State of Montana sought to impose a drug tax on the defendants based on the same criminal conduct. The specific question addressed was whether a tax on the possession of illegal drugs assessed ...
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