Legal Opinion
State, Department of Revenue v. OSG Bulk Ships, Inc.
Alaska Supreme Court
Decided February 20, 1998No. S-7498PublishedCited by 12 opinions
1Opinion of the Court
OPINION
EASTAUGH, Justice.
I. INTRODUCTION
This appeal raises questions about the tax payable under the Alaska Net Income Tax Act, AS 43.20.011-43.20.350 (ANITA), for tax years 1981 through 1988 on income derived by the taxpayer from domestic and foreign shipping operations and investments. The State of Alaska, Department of Revenue (DOR) assessed additional income taxes against the taxpayer, OSG Bulk Ships, Inc. The superior court reversed DOR’s decision and DOR now appeals. We now reverse in part and remand for further proceedings.
II. FACTS AND PROCEEDINGS
A. Facts
OSG Bulk Ships, Inc. (OBS), a…
2Cases cited24 opinions
- Wright v. WestSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co.Alaska Supreme Court · 1987
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3Cited by12 opinions
- City of Valdez v. StateAlaska Supreme Court · 2016
- State v. DupierAlaska Supreme Court · 2005
- Hunt Corp. v. Department of State RevenueIndiana Tax Court · 1999
- State v. OtnessCourt of Appeals of Alaska · 1999
- Home Interiors & Gifts, Inc. v. Department of RevenueAppellate Court of Illinois · 2000
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