Department of Treasury v. Campbell

This action stems from a 1975 incident and is but another appeal in a long line of legal proceedings. 1 In 1975, while Chester Campbell was incarcerated on an unrelated charge, Detroit police officers seized approximately $280,000 in cash from Campbell’s home pursuant to a warrant which authorized them to search for weapons, drugs and other drug paraphernalia. The Internal Revenue Service and the Michigan Department of Treasury immediately issued jeopardy sales tax assessments based on drug records seized. Shortly thereafter a Recorder’s Court judge held that the seizure was illegal as it was…