Legal Opinion
City of Juneau v. Baker & Ford Co.
District Court, D. Alaska
Decided January 5, 1968No. J-6-67Published
1Opinion of the Court
MEMORANDUM OPINION
VON DER HEYDT, District Judge.
This is an action to recover damages and interest for an alleged use tax liability claimed by the plaintiff to be due and owing from defendant. Plaintiff contends that defendant is liable under its sales and use tax ordinance1 for taxes upon property used and consumed in construction of a building on a contract bid award at Juneau, Alaska, for the United States of America. For the reasons set forth hereafter, it is defendant’s position that the tax claimed is not due the city. Cross motions for summary judgment have been filed.
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2Cases cited10 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Duhame v. State Tax CommissionArizona Supreme Court · 1947
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- City of Los Angeles v. Belridge Oil Co.California Supreme Court · 1954
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