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1998

Law Faculty Scholarly Articles

Legislature

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Perjury! The Charges And The Defenses, Richard H. Underwood Jul 1998

Perjury! The Charges And The Defenses, Richard H. Underwood

Law Faculty Scholarly Articles

Perjury is the most hotly debated topic in America today. In this witty and instructive article, the author explains what constitutes the crime of perjury, provides examples of how defendants have sometimes avoided conviction, and discusses the impact of federal and state statutes on prosecutors, defendants, witnesses, the judiciary, the legislature, and society.


Kentucky Law Survey: Taxation, Kathryn L. Moore Jan 1998

Kentucky Law Survey: Taxation, Kathryn L. Moore

Law Faculty Scholarly Articles

Certainly the most publicized development in Kentucky tax law during the last five years was the series of decisions in St. Ledger v. Kentucky Revenue Cabinet, striking down two of Kentucky's intangibles taxes. The St. Ledger decisions, however, were not the only tax law development to receive attention.

There were a number of legislative developments of some significance. Specifically, Governor Brereton Jones formed a Tax Policy Commission that comprehensively reviewed Kentucky's tax structure. Although the 1996 General Assembly did not fully embrace the Commission's recommendations over the last five years, the General Assembly did enact some significant legislation. For …