Legal Opinion
In Re the Tax Appeal of Simpson Manor, Inc.
Hawaii Supreme Court
Decided April 2, 1976No. 5529PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT BY
RICHARDSON, C.J.
Taxpayer-appellant initiated this action in Tax Appeal Court for the purpose of appealing an excise tax assessment. Taxpayer refused to pay the assessment prior to commencement of the action, despite the fact that HRS § 237-42 expressly requires such prepayment:
“Any person aggrieved by any assessment of the [excise] tax . . . may appeal from the assessment in the manner . . . and in all other respects as provided in the case of income tax appeals by section 235-114, provided the tax so assessed shall have been paid.” (Emphasis added.)
Because taxpayer…
2Cases cited18 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Griffin v. IllinoisSupreme Court of the United States · 1956
- Boddie v. ConnecticutSupreme Court of the United States · 1971
- Bell v. BursonSupreme Court of the United States · 1971
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
13 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- R Communications, Inc. v. SharpTexas Supreme Court · 1994
- In Re the Tax Appeals of Bacchus Imports, Ltd.Hawaii Supreme Court · 1982
- Kinkaid v. Board of Review of the City and County of HonoluluHawaii Supreme Court · 2004
- In Re the Tax Appeal of Aloha Motors, Inc.Hawaii Supreme Court · 1988
- Tax Appeal of Lewis v. KawafuchiHawaii Intermediate Court of Appeals · 2005
2 more not listed; retrieve them via the Exa API.