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EAGLE v. STATE, DEPT. OF REVENUE

No. S-12004.

153 P.3d 976 (2007)

Peter EAGLE, Appellant, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

March 2, 2007.

Attorney(s) appearing for the Case

Peter Eagle, pro se.

Chris C. Poag, Assistant Attorney General, David W. Márquez, Attorney General, Juneau, for Appellee.

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

OPINION

MATTHEWS, Justice.

I. INTRODUCTION

Peter Eagle, a former Navy servicemember, claims that he was a resident of Alaska for purposes of receiving a 2003 Permanent Fund Dividend (PFD). The Permanent Fund Dividend Division of the Department of Revenue (the Division) rejected his application because he failed to rebut the statutory presumption that his absence from Alaska for more than five years indicated an intent not to return...

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