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MORGAN v. DEPARTMENT OF REVENUE

No. S-3876.

813 P.2d 295 (1991)

Donald A. MORGAN, Appellant, v. DEPARTMENT OF REVENUE, STATE OF ALASKA, Appellee.

Supreme Court of Alaska.

June 14, 1991.

Attorney(s) appearing for the Case

Donald A. Morgan, Seward, pro se.

Elizabeth J. Kerttula, Asst. Atty. Gen., Douglas B. Baily, Atty. Gen., Juneau, for appellee.

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

OPINION

RABINOWITZ, Chief Justice.

Donald Morgan never received his 1987 Permanent Fund Dividend. The parties dispute whether Morgan appealed to the Department of Revenue before appealing to the superior court. The superior court granted the Department of Revenue's motion to dismiss Morgan's appeal for failure to exhaust administrative remedies and for failure to file a timely appeal. This appeal followed. We reverse. A factual issue exists as to whether...

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