Legal Opinion
In re the Tax Appeal of Trade Wind Tours of Hawaii, Inc.
Hawaii Intermediate Court of Appeals
Decided April 22, 1986No. 10762PublishedCited by 4 opinions
1Opinion of the Court
*261OPINION OF THE COURT BY
TANAKA, J.
The tax appeal court upheld the assessment of general excise taxes against Trade Wind Tours of Hawaii, Inc. (Taxpayer) on the value of management and administrative services it furnished to its wholly owned subsidiary corporations. Taxpayer appeals claiming that (1) procedural errors were committed at the administrative level and in the court below and (2) the transactions involved are not taxable under the general excise law, Hawaii Revised Statutes (HRS) Chapter 237. We find no procedural errors and hold that In re C. Brewer & Co., Ltd., 65 Haw. 240, 649…
2Cases cited11 opinions
- Ewing v. Mytinger & Casselberry, Inc.Supreme Court of the United States · 1950
- Lichter v. United StatesSupreme Court of the United States · 1948
- Brook Village North Associates v. General Electric Company, Re-Entry and Environmental Systems DivisionCourt of Appeals for the First Circuit · 1982
- Virginia M. Gutting v. Falstaff Brewing Corporation, a Delaware CorporationCourt of Appeals for the Eighth Circuit · 1983
- Robert Allen French v. United StatesCourt of Appeals for the Ninth Circuit · 1969
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- W. H. Shipman, Ltd. v. Hawaiian Holiday Macadamia Nut Co.Hawaii Intermediate Court of Appeals · 1990
- In Re the Tax Appeal of Aloha Motors, Inc.Hawaii Supreme Court · 1988
- Tax Appeal of Wasson-Bendon Partners v. KamikawaHawaii Intermediate Court of Appeals · 2000
- WH Shipman, Ltd. v. Hawaiian HolidayHawaii Intermediate Court of Appeals · 1990