In Re: Kurth Ranch

986 F.2d 1308 In re: KURTH RANCH; Kurth Halley Cattle Company; Richard M. Kurth; Judith Kurth, husband and wife; et al., Debtors, Robert G. DRUMMOND, Trustee, Appellee, v. DEPARTMENT OF REVENUE OF THE STATE OF MONTANA, Appellant. No. 91-35878. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 19, 1992. Decided Feb. 26, 1993. Paul Van Tricht, Sp. Asst. Atty. Gen., Helena, MT, for appellant. Joseph Brian Cox, Sp. Asst. Atty. Gen., Topeka, KS, amicus curiae States of Kan., Fla., and Tex., for appellant. James H. Goetz and Brian K. Gallik, Goetz, Madden & Dunn, Bozeman, MT, for appellee. Appeal from the United States District Court for the District of Montana. Before: WRIGHT, BEEZER, and LEAVY, Circuit Judges. BEEZER, Circuit Judge: 1 We consider whether Montana's Dangerous Drug Tax Act violates the Fifth Amendment's proscription against double jeopardy. 2 The district court for the district of Montana affirmed the bankruptcy court's ruling that a $100-an-ounce marijuana tax levied pursuant to the Act violated the Fifth Amendment. The Montana Department of Revenue ("Revenue") appeals, arguing that the drug tax is not a punishment and that its imposition…