State v. Reefer King Co., Inc.
Cases that cite this one
6 later published cases cite this decision.
- Katmailand, Inc. v. LAKE AND PENINSULA BORO. (Alaska 1995)
- Baker v. State (Alaska Ct. App. 1994)
- Gates v. City of Tenakee Springs (Alaska 1991)
- Carlson v. State (Alaska 1990)
- Barber v. Municipality of Anchorage (Alaska 1989)
- Douglas v. Glacier State Telephone Co. (Alaska 1980)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
OPINION ON REHEARING
Appellee Reefer King Company, Inc., filed a petition for rehearing after our decision was rendered in State of Alaska et al. v. Reefer King Company, Inc., 559 P.2d 56 (Alaska 1976). We are persuaded by the petition to modify our earlier holding in one respect, upon the ground that we have overlooked or misconceived a material fact. Rule 27(a)(2), Alaska R.App.P.
The record supports petitioner’s contention that the M/V REEFER KING processed crab exclusively at Kodiak from 1965 through April 21, 1967. The only movement of the vessel during that period of time was to and from the State of Washington for drydocking and repairs. Such movement, under our decision, would not destroy the processor’s shore based status.
Accordingly, our earlier opinion is modified to reflect that Reefer King Company, Inc. is due $37,881.10, plus interest, for excess taxes paid on its operations from 1964 to July 1, 1966.
We find the other points raised by the petition to be without merit. As to those points, the petition is denied.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.