Brian A. Ross, and Andrew, Matthew, and Emily Ross (minor Children) v. State of Alaska, Department of Revenue

Summary

The Alaska Supreme Court affirmed the denial of permanent fund dividends to Brian Ross and his children. It held that the ten-year absence rule and its congressional exception satisfy equal protection, substantive due process, and retroactivity principles, and that the State was not estopped from changing dividend eligibility requirements. The court also rejected Ross's challenges based on promissory estoppel and the superior court's reliance on an unpublished memorandum opinion.