Legal Opinion
In re the Tax Appeal of Otis Elevator Co.
Hawaii Supreme Court
Decided June 29, 1977No. 5632PublishedCited by 4 opinions
1Opinion of the Court
*164OPINION OF THE COURT BY
OGATA, J.
Otis Elevator Company, Inc., a New Jersey corporation doing business in Hawaii (hereinafter referred to as taxpayer), has appealed from the findings of fact and conclusions of law and the judgment of the Tax Appeal Court, which upheld the validity of an assessment of additional use tax on property which the taxpayer had imported into the state during 1966 through 1970. The decision was based upon stipulated facts. We affirm.
The taxpayer is a fully vertically integrated business. As such it manufactures elevator and escalator components and parts at various…
2Cases cited10 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
- Duhame v. State Tax CommissionArizona Supreme Court · 1947
- Honolulu Star Bulletin, Ltd. v. BurnsHawaii Supreme Court · 1968
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3Cited by4 opinions
- In Re the Tax Appeal of Hawaiian Flour Mills, Inc.Hawaii Supreme Court · 1994
- In Re the Tax Appeals of Bacchus Imports, Ltd.Hawaii Supreme Court · 1982
- Tax Appeal of Baker & Taylor, Inc. v. KawafuchiHawaii Supreme Court · 2004
- In Re the Tax Appeal of Hawaiian Flour Mills, Inc.Hawaii Supreme Court · 1994