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STATE, DEPT. OF REVENUE v. WILDER

No. S-7187.

929 P.2d 1280 (1997)

STATE of Alaska, DEPARTMENT OF REVENUE, PERMANENT FUND DIVIDEND DIVISION, Appellant, v. Harlan G. WILDER, Carolyn E. Wilder, Allison C. Wilder, and Stephanie C. Wilder, Appellees.

Supreme Court of Alaska.

January 10, 1997.

Attorney(s) appearing for the Case

Marilyn May, Assistant Attorney General, Anchorage, and Bruce M. Botelho, Attorney General, Juneau, for Appellant.

R.R. De Young, Wade & De Young, Anchorage, for Appellees.

Before COMPTON, C.J., and RABINOWITZ, MATTHEWS, EASTAUGH and FABE, JJ.

OPINION

COMPTON, Chief Justice.

I. INTRODUCTION

The Department of Revenue (Department) appeals the superior court's reversal of a Department decision denying a number of permanent fund dividend (PFD) applications filed by members of the Wilder family. We reverse.

II. FACTS AND PROCEEDINGS

Harlan Wilder has been an officer in the Judge Advocate General Department...

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