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Legal Opinion

State, Department of Revenue v. Merriouns

Alaska Supreme Court

Decided May 5, 1995No. S-6129PublishedCited by 17 opinions

1Opinion of the Court

COMPTON, Justice.

This is an appeal from the superior court’s reversal of an order entered by the Department of Revenue (DOR) denying Permanent Fund Dividends (PFDs) to three individuals.

I. FACTUAL AND PROCEDURAL BACKGROUND

Mary Merriouns, Robert Merriouns, and Albert Sanford (Merriounses) each filed an application for a PFD for 1992. They claim that Mary placed their applications in a mailbox at the Eagle River post office on June 29. The applications were received by DOR on July 8, in an envelope postmarked July 2. The deadline for filing an application was June 30. 1 Accordingly, DOR denied…

2Cases cited14 opinions

  1. Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co.Alaska Supreme Court · 1987
  2. Handley v. State, Department of RevenueAlaska Supreme Court · 1992
  3. Langdon v. ChampionAlaska Supreme Court · 1987
  4. Rose v. Commercial Fisheries Entry CommissionAlaska Supreme Court · 1982
  5. Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983

9 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. Knutson v. KnutsonAlaska Supreme Court · 1999
  2. Harrelson v. HarrelsonAlaska Supreme Court · 1997
  3. John v. BakerAlaska Supreme Court · 2001
  4. Carlson v. RenkesAlaska Supreme Court · 2005
  5. AU International, Inc. v. State, Department of Natural ResourcesAlaska Supreme Court · 1999

12 more not listed; retrieve them via the Exa API.

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