Wien Air Alaska, Inc. v. Department of Revenue

OPINION

BURKE, Justice.

This appeal presents the central question of whether the Alaska Department of Revenue was bound by its interpretation of a tax statute as stated in a letter sent to an accounting firm in reply to a request from the firm for general tax information. We hold that the department was not bound.

In 1973, Wien Air Alaska, Inc. (Wien) contracted to purchase two airplanes and other equipment for approximately fourteen million dollars. The airplanes and equipment were received and placed in service by Wien in 1975. Under the Alaska tax statutes in effect prior to 1975, this…