Legal Opinion
State, Department of Revenue v. DynCorp & Subsidiaries
Alaska Supreme Court
Decided December 22, 2000No. S-9221PublishedCited by 5 opinions
1Opinion of the Court
OPINION
BRYNER, Justice.
I. INTRODUCTION
The Office of Tax Appeals abated a late-filing penalty imposed against DynCorp by the Department of Revenue (the department), finding reasonable cause for Dyn-Corp's failure to give the department timely notice of changes to its federal tax returns. The department appeals, arguing that the Office of Tax Appeals erred in failing to defer to the department's decision assessing the penalty and that it misapplied the reasonable-cause exception. We conclude that the Office of Tax Appeals properly applied de novo review and therefore owed no special deference…
2Cases cited13 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Handley v. State, Department of RevenueAlaska Supreme Court · 1992
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Edgar v. CommissionerUnited States Tax Court · 1971
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Northwest Medical Imaging, Inc. v. State, Department of RevenueAlaska Supreme Court · 2006
- North Slope Borough and North Slope Borough School District v. State of Alaska, Department of Education and Early DevelopmentAlaska Supreme Court · 2021
- Tesoro Corp. v. State, Department of RevenueCourt of Appeals of Alaska · 2013
- State, Department of Revenue v. Municipality of AnchorageAlaska Supreme Court · 2004
- Tesoro Corporation and Subsidiaries v. State, Dept. of RevenueAlaska Supreme Court · 2013