State v. Magallanes
Annotate this CaseFollowing a bench trial, Appellant was convicted of two counts of possession with intent to deliver a controlled substance and two counts of failure to affix a drug tax stamp. Appellant appealed, arguing that probable cause did not exist to stop his vehicle and that consent to search the vehicle was not properly given because of the illegal stop. The Supreme Court (1) affirmed the conviction and sentences for possession with intent to deliver a controlled substance, as (i) the law enforcement officer properly stopped Appellant for violating Neb. Rev. Stat. 60-6,142, and (ii) because at the conclusion of the lawful stop, the officer asked if he could search Appellant's car and Appellant gave consent, there was no violation of Appellant's rights, and the evidence was properly admitted at trial; but (2) reversed Defendant's conviction and sentences for failing to affix a drug tax stamp, as the record contained no evidence regarding the absence of drug tax stamps. Remanded with directions to dismiss the charges for failure to affix a tax stamp.
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