State v. Myer

ANDREASEN, Justice.

In this appeal, we consider the effect of a taxpayers’ demand for return of documents and records after they had been voluntarily delivered to, and inspected by, a state income tax auditor. The trial court ordered the return of the documents and records and ordered the suppression of any evidence derived from the records after the taxpayers’ demand for their return. We conclude that incriminating documentary evidence properly discovered prior to the revocation of consent should not be suppressed.

I. Because this appeal concerns the constitutional right to be free from…