Heller v. Alaska Dept. of RevenueAnnotate this Case
A member of the military moved to a new post in Alaska in 2005. Two months later, he was deployed to Iraq. After 16 months of service in Iraq, he returned to Alaska in December of 2006. Shortly thereafter, he applied for the 2007 Permanent Fund Dividend (PFD), for his eligibility for 2006. The Department of Revenue denied his application. The service member filed an informal appeal and later a formal appeal with the Department, both of which were denied. The superior court affirmed the denial, concluding that the relevant statute required him to reside in Alaska for six months before claiming an allowable absence for military service and that the statute did not violate equal protection under the U.S. and Alaska Constitutions. After its review, the Supreme Court concluded that because the service member was not eligible for the 2007 PFD, the Court affirmed the superior court's judgment.