[Download] "John K. Sjong v. State Alaska" by Supreme Court of Alaska * eBook PDF Kindle ePub Free

eBook details

Title: John K. Sjong v. State Alaska
Author : Supreme Court of Alaska
Release Date : January 23, 1981
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 69 KB

Description

BURKE, Justice. OPINION. This case involves the constitutionality of the Alaska Net Income Tax Act, AS 43.20.010-.350, as applied to non-resident crab fishermen who fish off the coast of Alaska in international waters and sell their catch to Alaska processors. Appellant John K. Sjong, on behalf of eleven other Washington State fishermen, claims that the State of Alaska has no jurisdiction to tax his net income, and that to do so would violate the due process and commerce clauses of the United States Constitution, and section 381of the Interstate Income Act.