Legal Opinion
Bishop Trust Company v. Burns
Hawaii Supreme Court
Decided March 25, 1963No. 4173PublishedCited by 13 opinions
1Opinion of the Court
OPINION OP THE COURT BY
WIRTZ, J.
This case involves the liability for inheritance taxes under R.L.H. 1945, Chapter 103, as amended (now R.L.H. 1955, Chapter 122 1 ), on account of the transfer hereinafter outlined. On January 7, 1960, the parties to this proceeding filed in this court, pursuant to R.L.H. 1955, § 227-1 2 , an Agreed Statement of Facts and requested this court to determine the question in difference. This statement set out, in substance, the following facts:
On February 21, 1938, Elsie H. Wilcox transferred certain shares of stock to Bishop Trust Company, Limited, as trustee,…
2Cases cited66 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
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3Cited by13 opinions
- In Re the Tax Appeal of Hawaiian Telephone Co.Hawaii Supreme Court · 1980
- State v. KantnerHawaii Supreme Court · 1972
- Gillan v. Government Employees Insurance Co.Hawaii Supreme Court · 2008
- In Re the Tax Appeal of Lower Mapunapuna Tenants Ass'nHawaii Supreme Court · 1992
- Black Construction Corp. v. AgsaludHawaii Supreme Court · 1982
8 more not listed; retrieve them via the Exa API.