Legal Opinion
Ketchikan Gateway Borough v. Ketchikan Indian Corp.
Alaska Supreme Court
Decided August 15, 2003No. S-10332Published
1Opinion of the Court
75 P.3d 1042 (2003)
KETCHIKAN GATEWAY BOROUGH and Ketchikan Gateway Borough Board of Equalization, Appellants,
v.
KETCHIKAN INDIAN CORPORATION, Appellee.
No. S-10332.
Supreme Court of Alaska.
August 15, 2003.
Scott A. Brandt-Erichsen, Borough Attorney, Ketchikan, for Appellants.
Jahna M. Lindemuth, Dorsey & Whitney LLP, Anchorage, for Appellee.
Before: FABE, Chief Justice, MATTHEWS, EASTAUGH, BRYNER, and CARPENETI, Justices.
OPINION
MATTHEWS, Justice.
The superior court applied the implied federal preemption doctrine to exempt from borough taxes all space in a building that contains a tribally operated…
Also in this document: Dissent.
2Cases cited24 opinions
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- Cotton Petroleum Corp. v. New MexicoSupreme Court of the United States · 1989
- Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NMSupreme Court of the United States · 1982
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