Legal Opinion
Air Polynesia, Inc. D/B/A Dhl Cargo v. George Freitas, Director of Taxation, State of Hawaii
Court of Appeals for the Ninth Circuit
Decided September 11, 1984No. 83-2250PublishedCited by 9 opinions
1Opinion of the Court
HUG, Circuit Judge:
Air Polynesia, Inc. sought a preliminary injunction to prevent the State of Hawaii from collecting a public service tax authorized by Hawaii Rev.Stat. § 239-6. It claimed imposition of the tax on its gross receipts from carriage of air freight violated the supremacy, due process, and commerce clauses. The district court held that the Tax Injunction Act, 28 U.S.C. § 1341, deprived it of subject matter jurisdiction. We affirm.
Air Polynesia provides air freight of property and mail between the Hawaiian Islands. Under Hawaii Rev.Stat. § 239-6, the State assessed a public…
2Cases cited6 opinions
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Aloha Airlines, Inc. v. Director of Taxation of HawaiiSupreme Court of the United States · 1983
- In Re the Tax Appeal of Aloha Airlines, Inc.Hawaii Supreme Court · 1982
- Wood v. SargeantCourt of Appeals for the Ninth Circuit · 1982
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3Cited by9 opinions
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- Church of the Isaiah 58 Project of Arizona, Inc. v. La Paz CountyCourt of Appeals of Arizona · 2013
- Adams v. IndianaDistrict Court, N.D. Indiana · 1985
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