United States v. Vernon O. Ward
Opinion
Opinion
Kilkenny, J.
Appellant appeals from an order granting appellee’s motion to suppress evidence obtained from appellee’s business records. We affirm.
STATEMENT OF FACTS
On March 26, 1975, an Internal Revenue Service (IRS) Agent, in the course of an investigation, went to appellee’s home and persuaded the appellee to relinquish four boxes of records. Appellee did not confer with counsel before giving up the documents. Five days later appellee’s attorney demanded that the IRS return all the records. The IRS refused and proceeded to photocopy the documents, which were returned to appellee on June 4, 1975.
On March 16, 1977, appellee was indicted for income tax evasion in violation of 26 U.S.C. § 7201 . The motion to suppress evidence resulting from the photocopied documents was filed on May 6, 1977, and granted on June 22nd of the same year. This appeal followed.
DISCUSSION
The district court held that a person who waives his rights under the Fourth Amendment by consenting to a search of his personal records can revoke the consent at any time prior to completion of the search. Appellant contends that this holding and the resultant grant of the motion to suppress were error.