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INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)

Citation
Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
Parent Document
Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
Jurisdiction
Kentucky (state)
Effective Date
1994-01-28

Other Sections in This Document (31)

Full Text

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In appeals from the BTA, the circuit court sits as a reviewing court, hearing the case on the record and disposing of it in a summary manner. KRS 131.370(4). The Pike Circuit Court determined that there was sufficient competent evidence to support the judgment, citing Sanders v. Mattick, Ky., 420 S.W.2d 124 (1967). Another way of stating this is whether the findings of fact are supported by substantial evidence. Epsilon Trading Co. v. Revenue Cabinet, Ky.App., 775 S.W.2d 937 (1989). However, where the issue presented on appeal “concerned an interpretation and application of the law, the Board’s decision was fully reviewable on appeal to the circuit court and thus, was not subject to the clearly erroneous or substantial evidence rule.” Id. at 940.