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ELDRIDGE v. STATE, DEPT. OF REVENUE

No. S-8697.

988 P.2d 101 (1999)

Steve ELDRIDGE and Lisa Eldridge, husband and wife, and for their children, Deanna Eldridge, Joseph Eldridge, Jessica Eldridge, and Bryant Eldridge, Appellants, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

September 24, 1999.

Attorney(s) appearing for the Case

Douglas L. Blankenship, Fairbanks, for Appellants.

Linda T. McKinney, Assistant Attorney General, Fairbanks, and Bruce M. Botelho, Attorney General, Juneau, for Appellee.

Before MATTHEWS, Chief Justice, EASTAUGH, FABE, BRYNER, and CARPENETI, Justices.

OPINION

CARPENETI, Justice.

I. INTRODUCTION

The Department of Revenue denied Steve and Lisa Eldridge and their four children 1995 Permanent Fund dividends (PFDs) because the family was absent from the state for 328 days during 1994. The superior court upheld this denial. We affirm.

II. FACTS AND PROCEEDINGS

Steve and Lisa Eldridge have both lived in Alaska for many years. They have owned their home in North...

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