STATE, DEPT. OF REVENUE v. GAZAWAY

No. S-3120.

793 P.2d 1025 (1990)

STATE of Alaska, DEPARTMENT OF REVENUE, Appellant, v. Angela GAZAWAY, Jennifer Gazaway, and Andrea Gazaway, Appellees.

Supreme Court of Alaska.

June 1, 1990.


Attorney(s) appearing for the Case

James Forbes, Asst. Atty. Gen., Anchorage, and Douglas B. Baily, Atty. Gen., Juneau, for appellant.

Hal P. Gazaway, Anchorage, and Richard Gazaway, Anchorage, for appellees.

Before MATTHEWS, C.J., and RABINOWITZ, COMPTON and MOORE, JJ.


OPINION

COMPTON, Justice.

This is an appeal from a reversal by the superior court of a decision of the Commissioner of Revenue (Commissioner). The Commissioner denied permanent fund dividends to Angela, Andrea and Jennifer Gazaway (collectively "children") for the year 1982, and to Andrea and Jennifer for 1985. The Commissioner ruled that the childrens' absences from Alaska were not allowable absences under the applicable regulations and thus they did not...

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