New York Court of Appeals
The People of the State of New York v. Ronald Frank Rizzo
July 15, 197640 N.Y.2d 425
Summary
The Court affirmed the Appellate Division's reversal, holding that a warrantless search of a private residence under §474 of the Tax Law is unconstitutional absent probable cause that the regulated activity is occurring at that location. The decision rests on the requirement that statutory inspection authority be limited by the Fourth Amendment's reasonableness requirement. Justice Jasen dissented, arguing the statute permits the inspection without probable cause, and Justice Fuchsberg concurred in the judgment while reserving the broader issue for future consideration.