2 published decisions: criminal forfeitures of property; taxpayer’s claimed refund for exemption not make it.
TWO PUBLISHED DECISIONS.
719. MARTIN (TOMMY DALE) VS. COMMONWEALTH OF KENTUCKY.
Criminal Forfeitures.
Tommy Dale Martin appeals from the May 11, 2017, order by the Clark Circuit Court granting the Commonwealth’s motion, pursuant to Kentucky Revised Statutes (KRS) 218A.410(1)(j) and 218A.415, to forfeit Martin’s property, namely, his truck, an enclosed utility trailer, and the tools contained within the trailer, as a result of his convictions for theft, drug-related offenses, and possession of a handgun. We affirm in part, reverse in part, and remand for further proceedings on the issue of traceability of Martin’s tools
729. RIDGE (STEPHEN), ET AL. VS. COMMONWEALTH OF KENTUCKY,
Taxation. Standard of proof for claim of tax exemption. Taxpayer did not meet standard for severance pay refund.
MINUTES WITH LINKS TO FULL TEXT OF ALL DECISIONS.
