Legal Opinion
State, Department of Revenue v. Amoco Production Co.
Alaska Supreme Court
Decided January 6, 1984No. 6567, 6568PublishedCited by 13 opinions
1Opinion of the Court
OPINION
BURKE, Chief Justice.
Amoco Production Company [Amoco], a wholly owned subsidiary of Standard Oil Company of Indiana, is incorporated in Delaware and licensed to do business in Alaska. Amoco’s principal activities in Alaska are the exploration for and the production of oil and gas. Amoco filed its corporate income tax returns for the years 1971 through 1974 using the separate accounting method. Because Amoco’s returns showed losses for all four years, it paid no state income taxes.
In November, 1976, the Department of Revenue notified Amoco that it intended to assess corporate income…
2Cases cited8 opinions
- 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
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- City & Borough of Juneau v. ThibodeauAlaska Supreme Court · 1979
- National Bank of Alaska v. State, Department of RevenueAlaska Supreme Court · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- J.R. Simplot Company, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1991
- Messerli v. Department of Natural ResourcesAlaska Supreme Court · 1989
- State, Department of Revenue v. OSG Bulk Ships, Inc.Alaska Supreme Court · 1998
- Gulf Oil Corp. v. State, Department of RevenueAlaska Supreme Court · 1988
- Hemmen v. State, Department of Public SafetyAlaska Supreme Court · 1985
8 more not listed; retrieve them via the Exa API.