United States Tenth Circuit

Prosecution for failure to pay tax on marijuana under Kan. Stat. Ann. 79-5204 and for criminal possession of marijuana does not violate the Double Jeopardy clause because the tax statute taxes only "dealers", not mere possession of marijuana.

Appellate Information

• Decided 05/02/2001
• Published 05/02/2001

Judges

• BALDOCK, Circuit Judge., Before EBEL, ANDERSON, and BALDOCK, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Michael S. Holland of Holland and Holland, Russell, KS, for Petitioners-Appellants.


• For Appellees:
  
• David L. Harder, Kansas Department of Revenue (Jared S. Maag, Assistant Attorney General, with him on the brief), Topeka, KS, for Respondents-Appellees.