Revenue Cabinet v. Saylor

GUDGEL, Judge:

The parties appeal and cross-appeal from a judgment entered by the Jefferson Circuit Court. The court affirmed a determination of the Kentucky Board of Tax Appeals respecting an assessment for unpaid sales taxes. The court also adjudged, however, that appellee’s corporation, and not appellee, is liable for the taxes which are owed.

Appellant, the Kentucky Revenue Cabinet (cabinet), contends on direct appeal that the court erred by adjudging that appellee Byrd Saylor, Jr., is not personally liable for the taxes owed. On cross-appeal, Saylor and his corporation, Numismatic…