Berger v. State, Department of Revenue

910 P.2d 581 (1996)

Roger BERGER, d/b/a Frontier Financial Services, Appellant,

v.

STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

No. S-6078.

Supreme Court of Alaska.

January 26, 1996.

Mark A. Sandberg, Sandberg, Smith, Wuestenfeld & Corey, Anchorage, for Appellant.

Vincent L. Usera, Assistant Attorney General, Bruce M. Botelho, Attorney General, Juneau, for Appellee.

Before MOORE, C.J., and RABINOWITZ, MATTHEWS, COMPTON and EASTAUGH, JJ.

OPINION

MATTHEWS, Justice.

I. BACKGROUND

A. Facts and Proceedings

In 1989, Roger Berger bought the rights to approximately 3000 permanent fund dividends (PFDs). He…