Richard Heller, Appellant v. State of Alaska, Department of Revenue, Appellee — Winfree, J., Dissenting

Summary

Justice Winfree, joined by Justice Stowers, agreed that Heller did not satisfy the statutory eligibility requirements for an allowable absence but disagreed that the requirement was a bona fide residency rule. The dissent concluded that the six-month residency requirement treated new residents differently from established residents, burdened the constitutional right to migrate, and was unconstitutional under strict scrutiny because it was overinclusive and insufficiently tailored. The dissent would have reversed the superior court and ordered that Heller qualify for a 2007 Permanent Fund Dividend.