Legal Opinion
Atlantic Richfield Co. v. State
Alaska Supreme Court
Decided August 16, 1985No. S-52PublishedCited by 21 opinions
1Opinion of the Court
OPINION
BURKE, Chief Justice.
This is an appeal brought by several major oil producing companies in Alaska 1 challenging the constitutionality of the Oil and Gas Corporate Income Tax, Former AS 43.21 (repealed 1982) (“the Oil Tax”). 2 The issue is whether the State of Alaska must, as a matter of constitutional law, use the formula apportionment method to determine the portion of each corporation’s worldwide oil production and pipeline transportation income that can be attributed to Alaska. During the tax years 1978 to 1981 the state used separate accounting, instead of formula apportionment, to…
2Cases cited31 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Minnesota v. Clover Leaf Creamery Co.Supreme Court of the United States · 1981
- Weinberger v. WiesenfeldSupreme Court of the United States · 1975
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
26 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Premera Blue Cross v. State, Department of Commerce, Community & Economic Development, Division of InsuranceAlaska Supreme Court · 2007
- State v. AnthonyAlaska Supreme Court · 1991
- Arco Alaska, Inc. v. StateAlaska Supreme Court · 1992
- Matanuska-Susitna Borough School District v. StateAlaska Supreme Court · 1997
- Atlantic Richfield Co. v. StateAlaska Supreme Court · 1986
16 more not listed; retrieve them via the Exa API.