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UNION OIL CO. OF CALIFORNIA v. STATE

No. S-3382.

804 P.2d 62 (1990)

UNION OIL COMPANY OF CALIFORNIA, Appellant, v. STATE of Alaska, Appellee.

Supreme Court of Alaska.

Rehearing Denied January 25, 1991.

Attorney(s) appearing for the Case

John C. Siemers, Burr, Pease & Kurtz, Anchorage, for appellant.

David T. LeBlond, Asst. Atty. Gen., Anchorage, and Douglas B. Baily, Atty. Gen., Juneau, for appellee.

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

OPINION

BURKE, Justice.

In this appeal we must determine whether the Department of Revenue (DOR) correctly denied Union Oil Company of California's (hereinafter Union) request for a partial refund for tax years 1973 and 1974. Union calculates its tax liability using formulary apportionment instead of separate accounting. The DOR ruled Union's claim barred by res judicata. The DOR, however, decided Union's claim on the merits as well, ruling against...

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