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CHURCH v. STATE, DEPT. OF REVENUE

No. S-7606.

973 P.2d 1125 (1999)

Patrick J. CHURCH, Appellant, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

Rehearing Denied March 8, 1999.

Attorney(s) appearing for the Case

Patrick J. Church, pro se, Homer.

Linda M. O'Bannon, Assistant Attorney General, Anchorage, Bruce M. Botelho, Attorney General, Juneau, for Appellee.

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

OPINION

MATTHEWS, Chief Justice.

I. INTRODUCTION

Appellant Patrick Church was denied a 1993 Permanent Fund Dividend (PFD) because he was absent from the state for 274 days in 1992 while caring for his dying mother. At the time of his absence, caring for a terminally-ill relative was not an excusable absence for PFD purposes.1 Church challenges the denial of his...

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