This summary first provides a brief overview of the Fifth Amendment's Double Jeopardy Clause. The overview will be followed by an analysis of the Supreme Court's expansion of double jeopardy application in United States v. Halper. The summary will then briefly analyze Montana's Dangerous Drug Tax Act. Finally, the summary will discuss the majority's reasoning in Kurth Ranch, and examine the three separate dissenting opinions.
Department of Revenue v. Kurth Ranch: The Expansion of Double Jeopardy Jurisprudence Into Civil Tax Proceedings, 25 Golden Gate U. L. Rev.