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TESORO CORP. v. STATE, DEPT. OF REVENUE

No. S-14326.

312 P.3d 830 (2013)

TESORO CORPORATION and Subsidiaries, Appellants, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

October 25, 2013.

Attorney(s) appearing for the Case

Mark Wilkerson, Wilkerson Hozubin, Anchorage, Gregory A. Castanias, Jones Day, Washington, D.C., and David E. Cowling and Roy T. Atwood, Jones Day, Dallas, Texas, for Appellants.

R. Scott Taylor, Senior Assistant Attorney General, Anchorage, Deborah J. Stojak, Assistant Attorney General, and Michael C. Geraghty, Attorney General, Juneau, and Louisiana W. Cutler, Jennifer M. Coughlin, and Serena S. Green, K & L Gates LLP, Anchorage, for Appellee.

Before: FABE, Chief Justice, CARPENETI, WINFREE, and STOWERS, Justices, and EASTAUGH, Senior Justice.

OPINION

EASTAUGH, Senior Justice.

I. INTRODUCTION

Tesoro Corporation challenges income taxes assessed against it by the Alaska Department of Revenue (DOR) for 1994 through 1998. DOR calculated Tesoro's Alaska income by applying a three-factor apportionment formula to Tesoro's worldwide income, including that of its non-Alaskan subsidiaries. Tesoro challenged DOR's apportionment in a trial before an administrative law judge, who ruled that...

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