Court Opinion

ID: 9633940
Source: CourtListenerOpinion
Date Created: 2023-08-22 12:08:10.079069+00
Date Added: 2024-06-11T18:08:45.733631
License: Public Domain

RABINOWITZ, Justice,
dissenting in part.
The majority concludes that this court’s prior decision in State v. Wakefield Fisheries, Inc., 495 P.2d 166 (Alaska 1972), requires that the processors REEFER KING and the NELCO I be subjected to a 1% tax rate during the years 1964 and 1965. For the reasons advanced in my dissent in Wakefield,11 would hold that the processors in the instant appeal were subject to the 4% tax rate for 1964 and 1965.
In all other respects I agree with this court’s disposition of the issues in this appeal.

. State v. Wakefield Fisheries, Inc., 495 P.2d 166, 173-75 (Alaska 1972).