Alaska Supreme Court July 5, 1985, S-344 (Blake v. Gilbert)

OPINION

BURKE, Justice.

The main issue in this appeal is whether the dismissal of a corporate plaintiff’s action, for failure to pay its corporate tax and file its annual report as required by AS 10.05.720, operated as an adjudication on the merits, so as to bar a subsequent action on the ground of res judicata.