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STATE, DEPT. OF REVENUE v. MERRIOUNS

No. S-6129.

894 P.2d 623 (1995)

STATE of Alaska, DEPARTMENT OF REVENUE, Appellant, v. Mary MERRIOUNS, Albert Sanford and Robert Merriouns, Appellees.

Supreme Court of Alaska.

May 5, 1995.

Attorney(s) appearing for the Case

Marilyn May, Asst. Atty. Gen., Anchorage, and Bruce M. Botelho, Atty. Gen., Juneau, for appellant.

Mary Merriouns, pro se, Chugiak.

Albert Sanford, pro se, Chugiak.

Robert Merriouns, pro se, Chugiak.

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

COMPTON, Justice.

This is an appeal from the superior court's reversal of an order entered by the Department of Revenue (DOR) denying Permanent Fund Dividends (PFDs) to three individuals.

I. FACTUAL AND PROCEDURAL BACKGROUND

Mary Merriouns, Robert Merriouns, and Albert Sanford (Merriounses) each filed an application for a PFD for 1992. They claim that Mary placed their applications in a mail-box at the Eagle River post office on June 29. The...

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