Legal Opinion
RAMSAY TRAVEL, INCORPORATED v. Kondo
Hawaii Supreme Court
Decided April 10, 1972No. 5122PublishedCited by 6 opinions
1Opinion of the Court
*420OPINION OF THE COURT BY
LEVINSON, J.
This appeal concerns the susceptibility of certain gross commission income of Ramsay Travel, Inc., B. F. Dillingham Co., Ltd., and Inter-Island Travel Service, Ltd. (the taxpayers herein) to the provisions of the general excise tax law, HRS ch. 237.1 The taxpayers are all Hawaii corporations engaged in the travel agency business. During the tax years in question, 1959 to 1965, they each maintained offices in the City and County of Honolulu. Their officers, directors, and employees were all Hawaii residents.
In 1965, the Director of Taxation sent to each of…
2Cases cited15 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
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3Cited by6 opinions
- Baldeviso v. ThompsonHawaii Supreme Court · 1972
- Armco, Inc. v. HardestyWest Virginia Supreme Court · 1983
- In re Tax Appeal of Travelocity.Com., L.P. v. Director of Taxation.Hawaii Supreme Court · 2015
- JC Penney Co., Inc. v. HardestyWest Virginia Supreme Court · 1980
- J. C. Penney Co. v. HaradestyWest Virginia Supreme Court · 1979
1 more not listed; retrieve them via the Exa API.