LOUISIANA-PACIFIC CORP. v. DEPT. OF REV.

No. S-9198.

26 P.3d 422 (2001)

LOUISIANA-PACIFIC CORPORATION, Appellant, v. STATE of Alaska, DEPARTMENT OF REVENUE, Wilson Condon, Commissioner, Appellee.

Supreme Court of Alaska.

Rehearing Denied July 18, 2001.


Attorney(s) appearing for the Case

Donna C. Willard, Law Offices of Donna C. Willard, Anchorage, and Jeffrey M. Vesely and Richard E. Nielsen, Pillsbury, Madison & Sutro, San Francisco, CA, for Appellant.

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

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


OPINION

FABE, Justice.

I. INTRODUCTION

Louisiana-Pacific Corporation sought and received a refund of income taxes paid to the State for the years 1988 to 1991. After a subsequent audit, the State Department of Revenue demanded repayment of the refunded taxes on the ground that Louisiana-Pacific did not request the refund within the period permitted by the statute of limitations. Maintaining that the statute of limitations was stayed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases