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ANDERSON v. STATE, DEPT. OF REVENUE

No. S-9418.

26 P.3d 1106 (2001)

Douglas W. ANDERSON, Appellant, v. STATE of Alaska, DEPARTMENT OF REVENUE, Permanent Fund Dividend Division, Appellee.

Supreme Court of Alaska.

July 20, 2001.

Attorney(s) appearing for the Case

Anthony M. Sholty, Faulkner Banfield, P.C., Juneau, for Appellant.

Daniel N. Branch, Assistant Attorney General, and Bruce M. Botelho, Attorney General, Juneau, for Appellee.

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

OPINION

PER CURIAM.

I. INTRODUCTION

Douglas Anderson and his son appeal from a decision denying them their 1997 Permanent Fund Dividends. Because the record supports the department's finding that Anderson failed to overcome the presumption of non-residency for those absent from the state more than five years, the department's written decision was adequate, and the department did not misinterpret its own regulations, we affirm the...

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