Oleson v. Borthwick

OPINION OP THE COURT BY

COKE, C. J.

The above cause is submitted by the parties to this court on ail agreed statement of facts. These facts may be summarized as follows: David L. Oleson is a taxpayer and resident of the city of Honolulu and William Borthwick is the tax commissioner of the Territory. These parties are designated “taxpayer” and “commissioner” respectively. O11 March 20, 1935, the taxpayer filed with the commissioner a return of his income received in the calendar year 1931 as required by chapter 65, R. L. 1935, showing the receipt of a net taxable income of $3717.90, the tax…