In re Forfeiture of $126,174

This appeal concerns whether claimant Gregory Martin’s attorney, Hugh B. Clarke, Jr., or intervening claimant, Department of Treasury, is entitled to a cash fund of $73,873.21, plus interest, which was seized from Martin under this state’s drug forfeiture laws, *455MCL 333.7521 et seq.; MSA 14.15(7521) et seq., but ordered returned to Martin, subject to the competing claims of attorney Clarke and the department. The trial court awarded the department the amount attributable to Martin’s tax liability for tax years 1984, 1985, and 1986. Attorney Clarke was awarded any remaining funds. In this…