Kivela v. Department of Treasury

449 Mich. 220 (1995)

536 N.W.2d 498

KIVELA

v.

DEPARTMENT OF TREASURY

Docket No. 97196, (Calendar No. 12).

Supreme Court of Michigan.

Argued March 7, 1995.

Decided July 18, 1995.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and E. David Brockman and Daniel M. Levy, Assistant Attorney General, for the respondent-appellant.

MALLETT, J.

We granted leave in this case to determine whether evidence seized in an improper police search may be used in a separate and independent civil jeopardy tax assessment proceeding. More specifically, we are asked to determine whether financial…