Legal Opinion
Alaska Gold Co. v. State, Department of Revenue
Alaska Supreme Court
Decided April 22, 1988No. S-1892PublishedCited by 3 opinions
1Opinion of the Court
OPINION
MATTHEWS, Chief Justice.
I. INTRODUCTION
This is a corporate tax case arising under 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. The taxpayer, Alaska Gold Company (Alaska Gold) was assessed additional income taxes when the Alaska Department of Revenue determined that it was a member of a group of “unitary corporations” including its parent, UV Industries, Inc. (UV) and a non-Alaska subsidiary of UV, Mueller Brass Company (Mueller).
Alaska Gold does not dispute that it is in a unitary group with UV. The issue here is whether…
2Cases cited15 opinions
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- FW Woolworth Co. v. Taxation and Revenue Dept. of NMSupreme Court of the United States · 1982
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
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