STATE, DEPT. OF REVENUE v. OLIVER

Nos. 4755, 5049.

636 P.2d 1156 (1981)

STATE of Alaska, Department of REVENUE, Appellant, v. Stephen M. OLIVER and Mona L. Oliver, Appellees. Roger PICKLES, Appellant, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

November 20, 1981.


Attorney(s) appearing for the Case

In No. 4755, Thomas R. Wickwire, Asst. Atty. Gen., Fairbanks, Avrum M. Gross, Atty. Gen., Juneau, for appellant.

Appellees Stephen and Mona Oliver appear pro se.

In No. 5049, appellant Roger Pickles appears pro se.

David T. LeBlond, Asst. Atty. Gen., Anchorage, Avrum M. Gross, Atty. Gen., Juneau, for appellee.

Before RABINOWITZ, C.J., and CONNOR, BURKE and MATTHEWS, JJ., and DIMOND, Senior Justice.


OPINION

RABINOWITZ, Chief Justice.

These appeals involve the refusal by individual taxpayers, on the basis of constitutional privilege, to provide any information on their state income tax returns regarding the amount or source of income, and then subsequently refusing to comply with an administrative summons issued under AS 43.05.040, ordering them to appear and testify regarding their tax liability and to produce...

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