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COGAN v. STATE, DEPT. OF REVENUE

No. 6528.

657 P.2d 396 (1983)

Michael J. COGAN, Appellant, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

January 7, 1983.

Attorney(s) appearing for the Case

Michael J. Cogan, pro se.

Thomas R. Wickwire, Asst. Atty. Gen., Fairbanks, and Wilson L. Condon, Atty. Gen., Juneau, for appellee.

Before BURKE, C.J., and RABINOWITZ, and MATTHEWS, JJ.

OPINION

PER CURIAM.

This case involves an appeal from the superior court's affirmance of a decision of the Department of Revenue assessing Michael J. Cogan's personal state income tax for the years 1976 and 1977.

Cogan did not file state income tax returns for either year1 and the Department determined his liability based on earnings withheld by his employers during those years, as indicated on W-2 Forms which the Department...

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