James D. Pister, Skyrad Medical Imaging, Inc., and Northwest Medical Imaging, Inc., Appellants v. State of Alaska…

Summary

The court held that res judicata did not bar the State from pursuing corporate-veil piercing to collect a tax judgment previously established against Northwest Medical. It affirmed the veil-piercing judgment under both Alaska and Washington law, while declining to resolve which state's law governs because the result was the same under either law. The court reversed the fraudulent-conveyance findings because the trial court clearly erred in evaluating the ANHS and Maniilaq contracts and remanded only if the Maniilaq transfer remains material to collection of the judgment.