Legal Opinion
Hawaii Consolidated Railway, Ltd. v. Borthwick
Hawaii Supreme Court
Decided August 26, 1937No. 2216PublishedCited by 13 opinions
1Opinion of the Court
OPINION OP THE COURT BY
PETERS, J.
The issues herein involve the 1934 tax liability of the Hawaii Consolidated Eailway, Limited, a public utility, upon its gross income from its public utility business for the calendar year 1933, under the provisions of Act 43, 2d Sp. S. L. 1932, as amended by Act 183, L. 1933. Those portions of the Act as amended that are material to our consideration are quoted in the margin. 1 The taxpayer, in computing its net income for the purpose of determining the rate to be applied to gross income from its utility business, deducted from its gross operating income…
2Cases cited24 opinions
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- Cudahy Packing Co. v. MinnesotaSupreme Court of the United States · 1918
- St. Louis, Alton & Terre Haute Railroad v. Cleveland, Columbus, Cincinnati, & Indianapolis Railway Co.Supreme Court of the United States · 1888
19 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re the Tax Appeal of Hawaiian Telephone Co.Hawaii Supreme Court · 1980
- State v. KantnerHawaii Supreme Court · 1972
- In Re the Tax Appeal of Grayco Land Escrow, Ltd.Hawaii Supreme Court · 1977
- Hirasa v. BurtnerHawaii Supreme Court · 1985
- In Re the Tax Appeal of Aloha Airlines, Inc.Hawaii Supreme Court · 1982
8 more not listed; retrieve them via the Exa API.