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STATE v. MYER

No. 88-157.

441 N.W.2d 762 (1989)

STATE of Iowa, Appellant, v. Dennis R. MYER and Norma J. Myer, Appellees.

Supreme Court of Iowa.

June 14, 1989.

Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Christie J. Scase and Kevin B. Struve, Asst. Attys. Gen., for appellant.

Burns Mossman and Frank B. Harty of Nyemaster, Goode, McLaughlin, Emery & O'Brien, P.C., Des Moines, for appellee Norma J. Myer.

James R. Monroe, Des Moines, for appellee Dennis R. Myer.

Considered by McGIVERIN, C.J., and HARRIS, CARTER, SNELL and ANDREASEN, JJ.

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...

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