Legal Opinion
In Re the Tax Appeal of Dobbs Houses, Inc.
Hawaii Supreme Court
Decided November 12, 1971No. 5101 and 5102PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT BY
LEVINSON, J.
The question presented in this appeal is whether, for purposes of the general excise tax law, HRS ch. 237, the sale of a number of automobiles by Dobbs Houses, Inc., the taxpayer herein, to a customer, Auto Leasing Company of Hawaii, Inc. (hereinafter referred to as Auto Leasing), should properly be characterized as wholesale or retail. If the auto sales were at wholesale, the tax is equal to %% of the gross proceeds of the sales. HRS § 237-13(2) (A). If, however, the sales were at retail, the statute imposes a tax “equal to four per cent of the gross…
2Cases cited8 opinions
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- Breece Veneer and Panel Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Western Contracting Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
- Kitchin v. CommissionerCourt of Appeals for the Fourth Circuit · 1965
- Equilease Corp. v. DonahueOhio Supreme Court · 1967
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In Re the Tax Appeal of O.W. Ltd. PartnershipHawaii Intermediate Court of Appeals · 1983
- In Re the Tax Appeals of 711 Motors, Inc.Hawaii Supreme Court · 1976
- Warren v. Township of JacksonNew Jersey Tax Court · 1980