United States Fourth Circuit

Montana Dept. of Revenue v. Kurth Ranch, 511 U.S. 767 (1994) did not conclude that all taxes are subject to the Double Jeopardy analsys, but only that some are. Even if the Drug Tax is a civil proceeding designed to inflict punishment, the Supreme Court has asserted no bar against a subsequent criminal proceeding.

Appellate Information

• Decided 11/20/2000
• Published 11/21/2000

Judges

• Before WILKINS and LUTTIG, Circuit Judges, and HAMILTON, Senior Circuit Judge.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:George Bullock Currin, Raleigh, North Carolina, for Appellant. Clarence Joe DelForge, III, Assistant Attorney General, North Carolina Department of Justice, Raleigh, North Carolina, for Appellee. ON BRIEF:Michael F. Easley, Attorney General, Diane A. Reeves, Assistant Attorney General, North Carolina Department of Justice, Raleigh, North Carolina, for Appellee.