Legal Opinion

State v. Wakefield Fisheries, Inc.

Alaska Supreme Court

Decided March 31, 1972No. 1397, 1398PublishedCited by 17 opinions

1Opinion of the Court

CONNOR, Justice.

This is an appeal by the state from a superior court decision interpreting the tax rate to be applied to commercial crab fisheries. The trial judge found that the commercial fishing operations of the appellees are covered by AS 43.75.060(1), which would tax them at a rate of one percent of the value of the crab meat processed, rather than by AS 43.75.060(2), which would tax them at four percent of the value of the crab meat. The parties are in substantial agreement with the findings of fact. The appeal raises only legal problems about the applicable statutes and the nature of…

2Cases cited10 opinions

  1. Stone v. WhiteSupreme Court of the United States · 1937
  2. National Biscuit Co. v. StateTexas Supreme Court · 1940
  3. Alaska v. Arctic MaidSupreme Court of the United States · 1961
  4. Erskine v. Van ArsdaleSupreme Court of the United States · 1872
  5. City of Philadelphia v. the CollectorSupreme Court of the United States · 1867

5 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. State v. AlexAlaska Supreme Court · 1982
  2. State v. Reefer King Co., Inc.Alaska Supreme Court · 1976
  3. State, Commercial Fisheries Entry Commission v. CarlsonAlaska Supreme Court · 2012
  4. Principal Mutual Life Insurance Co. v. State, Division of Insurance, Department of Commerce & Economic DevelopmentAlaska Supreme Court · 1989
  5. Sablan Construction Co. v. Government of the Trust Territory of the Pacific IslandsDistrict Court, Northern Mariana Islands · 1981

12 more not listed; retrieve them via the Exa API.

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