Legal Opinion
Alyeska Pipeline Service Co. v. Williams
Alaska Supreme Court
Decided August 10, 1984No. 7890PublishedCited by 1 opinion
1Opinion of the Court
OPINION
RABINOWITZ, Justice.
In this appeal Alyeska Pipeline Service Company disputes assessments made by the Department of Revenue (Department) under the Alaska Business License Act (ABLA).1 The assessments in question pertain to the 1970-1975 tax years. In these years, the Department determined that Alyeska received $3,846,783,189.00 in taxable gross receipts. The Department therefore assessed ABLA taxes in the amount of $655,885.60 for 1970-1973, and additional taxes of $8,951,975.00 for tax years 1974-1975.
Alyeska is a close corporation, owned by a consortium of eight oil companies. Alyeska…
2Cases cited20 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
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
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