[Download] "Charles L. Hayse v. Indiana Department" by Indiana Tax Court # eBook PDF Kindle ePub Free
eBook details
- Title: Charles L. Hayse v. Indiana Department
- Author : Indiana Tax Court
- Release Date : January 12, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
The Petitioner, Charles L. Hayse, was arrested for growing marijuana at his Greene County home. Thereafter, the Respondent,
the Indiana Department of State Revenue (the Department) issued a controlled substance excise tax (CSET) n.1 [footnote omitted]
jeopardy assessment against Hayse for a total of $391,363 on September 16, 1992. This amount included the tax itself, a 100
percent penalty for failure to pay the tax when due, and collection fees. After a bench trial, Hayse was convicted of Class
A misdemeanor cultivation of marijuana on June 10, 1993. n.2 [footnote omitted] The Greene Circuit Court sentenced him to
180 days in jail, with all but 10 days suspended. Hayse now appeals the CSET assessment. In his motion for partial summary judgment, he claims the CSET violates the Fifth
Amendment privilege against self-incrimination, the Fourteenth Amendment rights to equal protection and procedural due process,
and the Fifth Amendment prohibition against double jeopardy. The Department has filed a cross motion for summary judgment.