STATE v. BAKER

No. 428.

393 P.2d 893 (1964)

STATE of Alaska, Appellant, v. Sam E. BAKER and Frank W. Ford d/b/a Baker and Ford Co., a co-partnership, Appellees.

Supreme Court of Alaska.

July 10, 1964.


Attorney(s) appearing for the Case

George N. Hayes, Atty. Gen., and David B. Ruskin, Asst. Atty. Gen., Juneau, for appellant.

Charles E. Cole, Fairbanks, for appellees.

Before NESBETT, C.J., and DIMOND and AREND, JJ.


AREND, Justice.

This is an appeal by the State of Alaska, defendant below, from an order granting summary judgment1 to the plaintiff-appellees 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...

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