Legal Opinion

Arctic Maid v. Territory of Alaska

Court of Appeals for the Ninth Circuit

Decided March 23, 1960No. Nos. 15283-15288PublishedCited by 1 opinion

1Opinion of the Court

HAMLEY, Circuit Judge.

These actions were brought by the Territory of Alaska to recover unpaid *122license taxes incurred in the operation of freezer ships during the years 1951 through 1954. The partnerships and corporation which were named defendants denied liability. Four of them counterclaimed to recover taxes which they had paid.1 The actions were consolidated for trial.

Judgment was entered for Alaska and against each defendant, the total award being $116,731.53. In support of this judgment the trial court filed an opinion containing findings of fact and conclusions of law in addition to a…

2Cases cited16 opinions

  1. Toomer v. WitsellSupreme Court of the United States · 1948
  2. Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
  3. Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
  4. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  5. McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940

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3Cited by1 opinion

  1. The Arctic Maid and Arctic Maid Fisheries, Inc. v. Territory of Alaska, the Pacific Reefer and Pacific Reefer Fisheries v. Territory of Alaska, the Pacific Queen and Pacific Queen Fisheries v. Territory of Alaska, the Alaska Reefer and Alaska Reefer Fisheries v. Territory of Alaska, the North Star and North Star Fisheries v. Territory of Alaska, Northern Reefer Company, Grimes Packing Company and Reefer II v. Territory of AlaskaCourt of Appeals for the Ninth Circuit · 1960

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