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McCORMICK v. CITY OF DILLINGHAM

No. S-9037.

16 P.3d 735 (2001)

Fred Jackson McCORMICK and Hillbilly Enterprises, Inc., Appellants, v. CITY OF DILLINGHAM, a municipal corporation, Appellee.

Supreme Court of Alaska.

January 26, 2001.

Attorney(s) appearing for the Case

R.R. De Young, Wade & De Young, APC, Anchorage, for Appellants.

Brooks W. Chandler and Krista S. Stearns, Hicks, Boyd, Chandler & Falconer, Anchorage, for Appellee.

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

OPINION

FABE, Justice.

I. INTRODUCTION

Fred McCormick operated a construction company in Dillingham. Contending that Dillingham's business license fee and sales tax were invalid, McCormick refused to pay or collect either. Dillingham sued McCormick personally to collect the fees, taxes, and penalties that it believed McCormick owed. The superior court granted partial summary judgment to the city, concluding that the license fee and...

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