2jesusandjohnwayne
11632
2gucci
199
Adam Gopnik 360x1000
6albion
11albion
1madoff
3defense
Maria Popova 360x1000
1theleasofus
Brendan Beehan 360x1000
Margaret Fuller 2 360x1000
Thomas Piketty1 360x1000
299
Spottswood William Robinson 360x1000
Gilgamesh 360x1000
Margaret Fuller3 360x1000
2falsewitness
1lookingforthegoodwar
3theleastofus
Thomas Piketty3 360x1000
Margaret Fuller4 360x1000
Ruth Bader Ginsburg 360x1000
2lookingforthegoodwar
1lafayette
Tad Friend 360x1000
4albion
George M Cohan and Lerarned Hand 360x1000
James Gould Cozzens 360x1000
Stormy Daniels 360x1000
14albion
Lafayette and Jefferson 360x1000
13albion
1trap
LillianFaderman
1jesusandjohnwayne
8albion'
3albion
5albion
Margaret Fuller2 360x1000
Susie King Taylor2 360x1000
Betty Friedan 360x1000
2transadentilist
Learned Hand 360x1000
3confidencegames
Margaret Fuller1 360x1000
lifeinmiddlemarch2
Office of Chief Counsel 360x1000
1falsewitness
12albion
9albion
George F Wil...360x1000
AlexRosenberg
Maurice B Foley 360x1000
Anthony McCann1 360x1000
1albion
Edmund Burke 360x1000
3paradise
2albion
2paradise
1lauber
Thomas Piketty2 360x1000
Samuel Johnson 360x1000
Susie King Taylor 360x1000
lifeinmiddlemarch1
storyparadox3
1empireofpain
4confidencegames
storyparadox2
Anthony McCann2 360x1000
2theleastofus
2trap
1transcendentalist
5confidencegames
1paradide
10abion
Richard Posner 360x1000
Mary Ann Evans 360x1000
1defense
1gucci
499
Margaret Fuller 360x1000
2defense
7albion
1confidencegames
399
Mark V Holmes 360x1000
2lafayette
Storyparadox1
6confidencegames
2confidencegames
Margaret Fuller5 360x1000
7confidencegames

Originally published on Forbes.com Dec 26th, 2013

The 172nd Infantry Brigade, the Arctic Wolves, had an extra-long deployment in support of Operation Iraqui Freedom.  They were supposed to go for a year, but the year turned into 16 months, with some of the brigade’s soldiers unexpectedly going back to Iraq after arriving home in Alaska.  The deployment went from August 2005 to November 2006.  The brigade received the Valorous Unit Award for its time in Iraq.  There were soldiers killed and wounded and the separation, unexpectedly extended, was surely hard on families.

Perhaps the extra penalty suffered by Richard Heller is not that large a matter.  Still it bugged him and it bugs me.

If Richard Heller had spent those 16 months at Fort Wainwright, then the home of the 172th Infantry Brigade, the Alaska Department of Revenue would have sent him a check for $1,106.96.  That would be the Permanent Fund Dividend paid in 2007 to eligible Alaska residents.  (As far as I know, Alaska is the only state with a division of its Revenue Department dedicated to sending money to all its residents).

Richard Heller arrived in Alaska on June 17, 2005, assigned to the Headquarters Company of the 172nd Stryker Brigade.  He promptly registered to vote, obtained an Alaska driver’s license, and changed his military records to indicate Alaska residency.

On August 14, 2005 Heller deployed to Iraq.  He did not return to Alaska until December 11, 2006.  In 2007, he applied for his permanent fund dividend.  He was turned down because he hadn’t been in Alaska for much of 2006.  Generally, absence for military service does not affect permanent fund eligibility.  You only qualify for “excused absences”, so to speak, after you have been in Alaska for 180 days.

So Heller was turned down.  Think about it.  If the Brigade had deployed in late December of 2005, he would have qualified.  So by spending a longer time in harm’s way, he lost out. Before I discuss the decision I’ll give you what Richard Heller wrote in his informal refund claim, which I find much more eloquent than the legalese of the decision.

I feel I am eligible, because it was not my choice to leave Alaska when I did.  I got here in June 05 and was deployed Aug 05 until Dec 06.  I would have much rather been in Alaska than in Iraq getting shot at and blown up on a monthly basis.  I understand what the regulations say, but the lady, I spoke to in the office in Fairbanks compared a college student coming and leaving as the same as me.  I don’t see snipers and people blowing themselves up on the streets of Alaska.  Is this how all the vets that are in the same situation treated?

The Supreme Court decision was pretty much an “is what it is” reading of the statute, that brushed aside any constitutional issues.  There was a dissent that argued that the statute was an unconstitutional “durational residency requirement” since it treats new residents differently than established residents.  I don’t know.  I was persuaded by Richard Heller’s statement of the case.  What do you think?

You can follow me on twitter @peterreillycpa.