DEPARTMENT OF REVENUE v. GIBSON

No. 2477.

544 P.2d 851 (1975)

DEPARTMENT OF REVENUE, State of Alaska, Appellant, v. Samuel W. GIBSON and Jacquelyn Gibson on behalf of themselves and all others similarly situated, Appellees.

Supreme Court of Alaska.

December 31, 1975.


Attorney(s) appearing for the Case

Anthony D.M. Doyle, Asst. Atty. Gen., Anchorage, Avrum M. Gross, Atty. Gen., Juneau, for appellant.

Brian J. Brundin and Bill Lawrence of Hughes, Thorsness, Lowe Gantz & Powell, Anchorage, for appellees.

Before BOOCHEVER, C.J., and RABINOWITZ, CONNOR, ERWIN and BURKE, JJ.


OPINION

BOOCHEVER, Chief Justice.

The State of Alaska appeals from a judgment of the superior court which held that the limitation on the federal rate of tax on earned income of 50 percent specified by Sec. 1348(a) of the Internal Revenue Code enacted in 1969 was applicable in computing the Alaska income tax. The Alaska income tax, at the times here relevant, was based on a percentage of the federal tax as those rates existed in 1963.

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