STATE, DEPT. OF REV. v. SEARS, ROEBUCK & CO.

No. 6277.

660 P.2d 1188 (1983)

STATE of Alaska, DEPARTMENT OF REVENUE, Appellant, v. SEARS, ROEBUCK AND COMPANY, Appellee.

Supreme Court of Alaska.

March 4, 1983.


Attorney(s) appearing for the Case

David T. LeBlond, Asst. Atty. Gen., Anchorage, and Wilson L. Condon, Atty. Gen., Juneau, for appellant.

John T. Piper, Michael W. Dundy, James H. Lowe, Bogle & Gates, Anchorage, for appellee.

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


OPINION

RABINOWITZ, Justice.

This case involves a tax dispute between Sears, Roebuck and Co. and the State Department of Revenue (DOR). The Alaska Business License Act, AS 43.70.010-.030, requires persons engaged in business in the state to obtain a license and pay a license tax as provided in AS 43.70.030, in return "for the privilege of engaging in a business in the state." AS 43.70.020(a).1...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases