Legal Opinion
Earth Resources Co. of Alaska v. State, Department of Revenue
Alaska Supreme Court
Decided June 17, 1983No. 5762, 5815PublishedCited by 70 opinions
1Opinion of the Court
AMENDED OPINION
BURKE, Chief Justice.
This case involves principles of multistate corporate taxation as set out in the Multistate Tax Compact, AS 43.19.010-43.19.050 and the Alaska Net Income Tax Act, AS 43.20.010-43.20.350 (ANITA). The central issue on appeal is whether the taxpayer was properly found to be a unitary business to which the apportionment formula of AS 43.20.065 must be applied. Additionally, the taxpayer raises questions regarding the standard of review and the burden of proof to be utilized when a taxpayer challenges the Department’s application of the apportionment formula. 1
Th…
2Cases cited61 opinions
- Withrow v. LarkinSupreme Court of the United States · 1975
- Morgan v. United StatesSupreme Court of the United States · 1936
- Wong Yang Sung v. McGrathSupreme Court of the United States · 1950
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
56 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co.Alaska Supreme Court · 1987
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- Alyeska Pipeline Service Co. v. DeShongAlaska Supreme Court · 2003
- Marathon Oil Co. v. State, Department of Natural ResourcesAlaska Supreme Court · 2011
- Rydwell v. Anchorage School DistrictAlaska Supreme Court · 1993
65 more not listed; retrieve them via the Exa API.