State, Department of Revenue v. Gazaway

OPINION

COMPTON, Justice.

This is an appeal from a reversal by the superior court of a decision of the Commissioner of Revenue (Commissioner). The Commissioner denied permanent fund dividends to Angela, Andrea and Jennifer Gaz-away (collectively “children”) for the year 1982, and to Andrea and Jennifer for 1985. The Commissioner ruled that the childrens’ absences from Alaska were not allowable absences under the applicable regulations and thus they did not satisfy the residency requirements for receiving fund dividends. The superior court reversed, holding that the children had established…