South Dakota Supreme Court· 4/2/1986
State v. Roberts
Citations
- 384 N.W.2d 688
- 1986 S.D. LEXIS 231
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding assessment scheme and penalty too onerous to be legitimate revenue raising tool and violations of act quasi-criminal in nature
- holding unconstitutional controlled substances tax act that allowed release of taxpayer information to authorities on request
- holding statute's tax purpose a pretext to applying an additional penalty for drug offenses
- statute allowing release of tax information to law enforcement officials created substantial risk of self-incrimination
- “We believe the clear import of [the drug stamp tax statute] is to incriminate, and thus the chapter is unconstitutional.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Morgan, Fosheim, Wuest, Hertz, Henderson, Sabers
Read full opinion on CourtListenerCited by
11 cases in this archive cite this case.
- Department of Revenue of Mont. v. Kurth RanchSupreme Court· 1994-06-06· cited 1,050×
- Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of TennesseeTennessee Supreme Court· 2009-07-24· cited 246×
- Clifft v. Indiana Department of State RevenueIndiana Supreme Court· 1995-12-27· cited 85×
- White v. StateCourt of Criminal Appeals of Oklahoma· 1995-03-29· cited 57×
- State v. GodbersenSupreme Court of Iowa· 1992-12-23· cited 41×
- Hill v. StateCourt of Criminal Appeals of Oklahoma· 1995-05-19· cited 40×
- State v. GarzaNebraska Supreme Court· 1993-02-26· cited 36×
- State v. BerberichSupreme Court of Kansas· 1991-05-24· cited 24×
- Harris v. State, Dept. of RevenueDistrict Court of Appeal of Florida· 1990-06-18· cited 15×
- Florida Dept. of Revenue v. HerreSupreme Court of Florida· 1994-03-31· cited 10×
- Herre v. STATE, DEPT. OF REVENUEDistrict Court of Appeal of Florida· 1993-04-20· cited 2×
Cites
4 cases in this archive are cited by this case.
Sourced from CourtListener / Free Law Project (CC0).
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