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Atlantic Richfield Co. v. State, 723 P.2d 1249

Facts

Several corporations challenged the constitutionality of the Alaskan oil and gas corporate income tax after being forced to pay it. The State, as the prevailing party, sought an award of $4 million in attorney's fees and $534,000 in costs incurred while defending the tax's constitutionality. The Superior Court awarded the full amount requested by the State, leading to an appeal from the corporate taxpayers who argued that the fee award was excessive.

The state also submitted a detailed bill of costs exceeding $534,000. The cost bill is supported by a cost summary and a lengthy appendix filling two volumes of the record.

Issue

Did the Superior Court err in awarding the State $4 million in attorney fees and $534,000 in costs when the State did not recover a money judgment?

Did the Superior Court err in awarding the State $4 million in attorney fees and $534,000 in costs when the State did not recover a money judgment?

Rule

When no money judgment is recovered, the prevailing party is entitled to fees 'in a reasonable amount' under the final sentence in Civil Rule 82(a)(1).

When no money judgment is recovered, the prevailing party is entitled to fees 'in a reasonable amount' under the final sentence in Civil Rule 82(a)(1).

Analysis

The court determined that the State did not receive a money judgment in this case, as the final judgment upheld the constitutionality of the oil tax without any money changing hands. Therefore, the Superior Court erred by awarding attorney's fees under subsection (a)(2) of Civil Rule 82, which is applicable only when a money judgment is recovered. The court concluded that the award should have been made pursuant to the last sentence in subsection (a)(1), which allows for a reasonable fee.

However, even though the superior court erred in relying on subsection (a)(2), we will uphold the award if it is reasonable.

Conclusion

The Supreme Court reversed the Superior Court's award of attorney's fees and costs and remanded the case for a determination of a reasonable amount under Civil Rule 82(a)(1).

On remand, the superior court shall award the state partial attorney's fees in a reasonable amount under Civil Rule 82(a)(1).

Who won?

The State prevailed in the case because it successfully defended the constitutionality of the oil and gas corporate income tax.

The state contends that the award is justified because it provides partial compensation for the value of the services rendered.

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