Legal Opinion
State, Department of Revenue v. Alaska Pulp America, Inc.
Alaska Supreme Court
Decided September 30, 1983No. 6583, 6594PublishedCited by 18 opinions
1Opinion of the Court
OPINION
RABINOWITZ, Justice.
Alaska Lumber and Pulp Co., Inc. [“ALP”] and six subsidiary corporations 1 were wholly owned by Alaska Pulp Co., Ltd., a Japanese corporation. ALP was incorporated in Alaska in 1953. The Department of Revenue [“Department”] claims that these seven Alaska corporations [“the taxpayers”] are liable for the Alaska Business License Act taxes that were assessed by the Department auditor in 1978 for tax years 1971 through 1974.
A formal hearing was held in 1979. The Department hearing officer affirmed the findings of the Audit Division. On appeal, the superior court…
2Cases cited56 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
51 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Muller v. BP Exploration (Alaska) Inc.Alaska Supreme Court · 1996
- Peninsula Marketing Ass'n v. StateAlaska Supreme Court · 1991
- Homer Electric Ass'n v. TowsleyAlaska Supreme Court · 1992
- Moody-Herrera v. State, Department of Natural ResourcesAlaska Supreme Court · 1998
- State, Department of Revenue v. OSG Bulk Ships, Inc.Alaska Supreme Court · 1998
13 more not listed; retrieve them via the Exa API.