State v. Paul R. Benzel, 220 Wis. 2d 588, 583 N.W.2d 434 (Ct. App. 1998)
Pro se
Issue/Holding: The holding of State v. Hall, 207 Wis.2d 54, 557 N.W.2d 778 (1997), that the drug tax, § 139.95, is unconstitutional applies retroactively: “failure to do so leads to the untenable result that a person stands convicted for conduct which has been held constitutionally immune from punishment. … (¶) A court cannot acquire jurisdiction to try a person for an act made criminal only by an unconstitutional law.”