Legal Opinion
State v. Baker
Alaska Supreme Court
Decided July 10, 1964No. 428PublishedCited by 31 opinions
1Opinion of the Court
AREND, Justice.
- This is an appeal by the State of Alaska, defendant below, from an order granting summary judgment 1 to the plaintiff-appel-lees by reason of collateral estoppel.
The appellees, Sam E. Baker and Frank W. Ford, copartners, who we shall refer to herein as Baker & Ford, brought this suit for refund to them of certain business license fees or taxes and interest thereon, which they had paid to the state under protest for the years 1953-1959. It is their claim that the Alaska Business License Act 2 (hereinafter designated ABLA), under which the taxes were paid is unconstitutional as…
2Cases cited41 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Durfee v. DukeSupreme Court of the United States · 1963
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
36 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Lynden Transport, Inc. v. StateAlaska Supreme Court · 1975
- Pennington v. SnowAlaska Supreme Court · 1970
- Scott v. RobertsonAlaska Supreme Court · 1978
- Miller Brewing Co. v. Indiana Department of State RevenueIndiana Supreme Court · 2009
- Drickersen v. DrickersenAlaska Supreme Court · 1976
26 more not listed; retrieve them via the Exa API.