Legal Opinion
J. Elroy McCaw and John D. Keating v. Earl W. Fase, the Tax Commissioner of the Territory of Hawaii
Court of Appeals for the Ninth Circuit
Decided January 31, 1955No. 12900PublishedCited by 4 opinions
1Opinion of the Court
YANKWICH, District Judge.
On November 15, 1950, the appellants J. Elroy McCaw and John D. Keating began an action in the United States District Court for the Territory of Hawaii, against Torkel Westly, the then Tax Commissioner of the Territory of Hawaii. McCaw is a citizen and resident of the State of Washington. Keating is a citizen and resident of the State of Oregon. Since the commencement of the action, Earl W. Fase has succeeded Westly as Tax Commissioner.
In their complaint, the appellants attacked the validity and sought to enjoin the enforcement of a tax law, § 5455(d) of Chapter 101…
2Cases cited5 opinions
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Matthews v. RodgersSupreme Court of the United States · 1932
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- J. Elroy McCaw and John D. Keating v. Earl W. Fase, the Tax Commissioner of the Territory of HawaiiCourt of Appeals for the Ninth Circuit · 1955
- McCaw Keating v. Tax Com'r FaseHawaii Supreme Court · 1953
3Cited by4 opinions
- HC&D Moving & Storage Co. v. YamaneHawaii Supreme Court · 1965
- Jenkins v. Washington Convention CenterDistrict Court, District of Columbia · 1999
- Tree Top v. SmithCourt of Appeals for the Ninth Circuit · 1978
- Stenographic Machines, Inc. v. Regional Administrator for Employment & TrainingCourt of Appeals for the Seventh Circuit · 1978