DEP'T OF REVENUE v. OSG BULK SHIPS, INC.

No. S-7498.

961 P.2d 399 (1998)

STATE of Alaska, DEPARTMENT OF REVENUE, Appellant, v. OSG BULK SHIPS, INC., Appellee.

Supreme Court of Alaska.

Rehearing Denied August 18, 1998.


Attorney(s) appearing for the Case

Stephen C. Slotnick, Assistant Attorney General, and Bruce M. Botelho, Attorney General, Juneau, for Appellant.

Ann M. Bruner, Brian W. Durrell, Bogle & Gates, Anchorage, and D. Michael Young, Bogle & Gates, Bellevue, Washington, and Walter Hellerstein, University of Georgia, Atlanta, Georgia, for Appellee.

Susan A. Burke and Avrum M. Gross, Gross & Burke, Juneau, for Amicus Curiae Alaska Visitors Association.

Kenneth Klein, Cadwalader, Wickersham & Taft, Washington, D.C., and Ronald L. Baird, Anchorage, for Amicus Curiae North West CruiseShip Association.

Before RABINOWITZ, MATTHEWS, EASTAUGH and FABE, JJ.


OPINION

EASTAUGH, Justice.

I. INTRODUCTION

This appeal raises questions about the tax payable under the Alaska Net Income Tax Act, AS 43.20.011-43.20.350 (ANITA), for tax years 1981 through 1988 on income derived by the taxpayer from domestic and foreign shipping operations and investments. The State of Alaska, Department of Revenue (DOR) assessed additional income taxes against the taxpayer, OSG Bulk Ships, Inc. The superior court...

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