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REVENUE CABINET, COM. v. WYATT

Nos. 96-CA-3171-MR, 96-CA-3475-MR.

963 S.W.2d 635 (1998)

REVENUE CABINET, COMMONWEALTH OF KENTUCKY, Appellant, v. Michael L. WYATT and Mary Wyatt, Appellees.

Court of Appeals of Kentucky.

February 27, 1998.

Attorney(s) appearing for the Case

Jennifer S. Smart, Frankfort, for Appellant.

Thomas L. Osborne, Paducah, for Appellees.

Before BUCKINGHAM, KNOPF and SCHRODER, JJ.

OPINION

SCHRODER, Judge.

This appeal addresses whether goodwill and a covenant not to compete constitute "any interest in a corporation," pursuant to KRS 154.655(6)(c) of Kentucky's Enterprise Zone Act. The McCracken Circuit Court found that they do, and after reviewing the law, we affirm regarding the goodwill but reverse regarding the covenant not to compete, and remand for recomputation of the tax refund awarded the appellees.

Michael Wyatt...

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