Kivela v. Department of Treasury

Petitioner appeals from an order of the Michigan Tax Tribunal granting respondent’s motion for summary disposition and denying petitioner’s motion for summary disposition. We reverse and remand.

In July 1989, police officers searched petitioner’s house pursuant to a search warrant. The officers seized four ounces of marijuana, as well as financial records detailing sales and purchases of marijuana. Following the search, petitioner was charged with possession of marijuana with intent to deliver. Petitioner successfully challenged the validity of the search warrant in the Detroit Recorder’s…