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Religion & Law

: Religion Clause

Court Permits Forfeiture Of Dinosaur Adventure Land Properties For Taxes Due

By Howard M. Friedman

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In United States v. Hovind, (ND FL, July 29, 2009), a Florida federal district court permitted the federal government to move ahead with its criminal forfeiture of properties that make up Dinosaur Adventure Land (as well as related bank accounts) to cover back taxes of Christian evangelist Kent Hovind. Hovind is serving a 10 year prison sentence for failing to deduct payroll taxes for the employees of his Creation Science Evangelism organization. His wife was sentenced to one year. Hovind, operating as a corporation sole with a license from the "Kingdom of Heaven" under an arrangement set up by his associate, Glenn Stoll, claimed no taxes were due on his employees who he said were missionaries. (See prior posting.) Stoll had intervened in the forfeiture case to claim that he, as trustee, owned nine of the properties being forfeited. The court rejected that claim, finding that Stoll was merely the nominal owner of the properties for Hovind. However it upheld the claim of Hovind's son, Eric Hovind, to one piece of property. The court ordered sale of the properties piecemeal to realize the $430,400 due the government, with remaining properties returned to the Hovinds. A Pensacola News Journal article Tuesday gave further background.

Full post as published by Religion Clause on August 06, 2009 (boomark / email).