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STATE OF INDIANA DEPARTMENT OF REVENUE v. ADAMS

No. 49S10-0011-TA-628.

762 N.E.2d 728 (2002)

STATE of Indiana, INDIANA DEPARTMENT OF REVENUE, Appellant (Respondent below), v. Dante ADAMS, Appellee (Petitioner below).

Supreme Court of Indiana.

February 8, 2002.

Attorney(s) appearing for the Case

Karen Freeman-Wilson, Attorney General of Indiana, David A. Arthur, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

Robert W. Hammerle, Joseph M. Cleary, Hammerle Foster Allen & Long Sharp, Indianapolis, IN, Attorneys for Appellee.

ON PETITION FOR REVIEW

SULLIVAN, Justice.

This is the first of two cases we decide today involving Dante Adams's difficulties with state revenue and criminal authorities after cocaine was discovered first in his safe deposit box and later in his home. This case presents the question of whether the cocaine found in an unconstitutional search of the safe deposit box by criminal authorities can be used by revenue authorities to make a tax assessment. We conclude...

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