Legal Opinion
Alaska Steamship Co. v. Mullaney, Commission of Taxation
Court of Appeals for the Ninth Circuit
Decided March 1, 1950No. 298_1PublishedCited by 36 opinions
1Opinion of the Court
POPE, Circuit Judge.
The appellant operates a line of vessels for the transportation of freight and passengers between Seattle, Washington, and ports of Alaska. At the time to which this controversy relates, its 12 vessels were manned by 706 seamen all of whom were non-residents of Alaska. It also had 19 resident Alaska shore employees and some Seattle resident shore employees who made extended trips for the Company to Alaska.
On January 22, 1949, an extraordinary session of the Alaska legislature enacted a Net Income Tax Law, Laws 1949, Ex. Sess., c. 3, under the provisions of which the…
2Cases cited61 opinions
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
- Southern Pacific Company v. JensenSupreme Court of the United States · 1916
- Panama Refining Co. v. RyanSupreme Court of the United States · 1935
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
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3Cited by36 opinions
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Anderson v. TiemannNebraska Supreme Court · 1967
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
- State v. Hotel Bar Foods, Inc.Supreme Court of New Jersey · 1955
- Kelly v. United States Department of the InteriorDistrict Court, E.D. California · 1972
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