Legal Opinion

State v. Reefer King Co., Inc.

Alaska Supreme Court

Decided December 13, 1976No. 2605, 2607PublishedCited by 25 opinions

1Opinion of the Court

OPINION

BURKE, Justice.

This case involves the construction and application of the Alaska statute governing the taxation of fish processors, AS 43.75.-060.1 The appellees, Reefer King Co., Inc. (owner of the REEFER KING) and New *58Nelco, Inc. (owner of the NELCO I), are both Washington corporations operating factory ships in Alaska waters. Alaska crab caught by smaller, independently owned fishing boats was collected by the appellees, and processed on board the two vessels. The REEFER KING and the NELCO I did not engage directly in crab harvesting.

From 1964 to 1969 both the REEFER KING and the…

2Cases cited13 opinions

  1. F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
  2. Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
  3. Hughes v. Alexandria Scrap Corp.Supreme Court of the United States · 1976
  4. Isakson v. RickeyAlaska Supreme Court · 1976
  5. Alaska v. Arctic MaidSupreme Court of the United States · 1961

8 more not listed; retrieve them via the Exa API.

3Cited by25 opinions

  1. State v. EricksonAlaska Supreme Court · 1978
  2. Gates v. City of Tenakee SpringsAlaska Supreme Court · 1991
  3. State v. AnthonyAlaska Supreme Court · 1991
  4. Richards v. League of United Latin American CitizensTexas Supreme Court · 1994
  5. Katmailand, Inc. v. LAKE AND PENINSULA BORO.Alaska Supreme Court · 1995

20 more not listed; retrieve them via the Exa API.

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