Legal Opinion
National Bank of Alaska v. State, Department of Revenue
Alaska Supreme Court
Decided April 2, 1982No. 5482PublishedCited by 57 opinions
1Opinion of the Court
OPINION
Before RABINOWITZ, C. J., CONNOR, BURKE and MATTHEWS, JJ., and SER-DAHELY, Superior Court Judge. SERDAHELY,
Superior Court Judge.
The issue presented in this appeal is whether, for purposes of computing the business license fee or tax of banks under the Alaska Business License Act, AS 43.70.-010-.120, interest received by the banks on bonds issued by the Alaska State Housing Authority (“ASHA”) and the Alaska Housing Finance Corporation (“AHFC”) should be considered as “net income” of the banks within the meaning of the Act. We hold that it should.
The essential facts of this case are not…
2Cases cited16 opinions
- Bulova Watch Co. v. United StatesSupreme Court of the United States · 1961
- State, Department of Highways v. GreenAlaska Supreme Court · 1978
- Sprague v. StateAlaska Supreme Court · 1979
- DeArmond v. Alaska State Development CorporationAlaska Supreme Court · 1962
- In Re the Estate of HutchinsonAlaska Supreme Court · 1978
11 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co.Alaska Supreme Court · 1987
- J.R. Simplot Company, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1991
- Matanuska-Susitna Borough v. HammondAlaska Supreme Court · 1986
- Oceanview Homeowners Ass'n v. Quadrant Construction & EngineeringAlaska Supreme Court · 1984
- Heller v. State, Department of RevenueAlaska Supreme Court · 2013
52 more not listed; retrieve them via the Exa API.