Legal Opinion
Fairbanks North Star Borough v. Howard
Alaska Supreme Court
Decided March 14, 1980No. 4575PublishedCited by 4 opinions
1Opinion of the Court
OPINION
2Per curiam
The Fairbanks North Star Borough levies a sales tax on retail transactions within its boundaries. Ann Windrum operated a gas station in the Borough, and in 1976 collected $10,023.97 from customers in payment of the Borough sales tax. She never paid this money to the Borough. 1
On May 22, 1978, the Borough filed a notice of lien against all real and personal property owned by “Ann Windrum d/b/a Big Bend Towing” to enforce collection of the tax. On May 26, the Borough brought a personal action against Windrum for the tax proceeds. On June 1, Mrs. Windrum conveyed a parcel of property to…
3Cases cited4 opinions
- Brewer v. PorchSupreme Court of New Jersey · 1969
- T. M. Cobb Co. v. County of Los AngelesCalifornia Supreme Court · 1976
- Libby, McNeill & Libby v. City of Yakutat, AlaskaCourt of Appeals for the Ninth Circuit · 1953
- City of Anchorage v. BakerAlaska Supreme Court · 1962
4Cited by4 opinions
- ITT Diversified Credit Corp. v. CouchSupreme Court of Colorado · 1983
- Cutler v. Kodiak Island BoroughAlaska Supreme Court · 2012
- Fannon v. Matanuska-Susitna BoroughAlaska Supreme Court · 2008
- Kenai Peninsula Borough v. Associated Grocers, Inc.Alaska Supreme Court · 1995