Earth Resources Co. of Alaska v. State, Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that substitution of judgment standard applies to supreme court's review of agency decision regarding the unitariness of a taxpayer's business
• holding that substitution of judgment standard applies to supreme court’s review of agency decision regarding the unitariness of a taxpayer’s business
• noting that the substitution of judgment test is appropriate where the knowledge and experience of the agency is of little guidance to the court
• noting that the substitution of judgment test is appropriate where the knowledge and experience of the agency is of little guidance to the court
• “agency personnel and procedures are presumed to be honest and impartial until ... a showing of actual bias or prejudgment” is made
• “[T]here is no highly integrated flow of business between the business entities. . . .”

Source: CourtListener parenthetical corpus (CC0).