Legal Opinion
In Re the Tax Appeal of O.W. Ltd. Partnership
Hawaii Intermediate Court of Appeals
Decided August 18, 1983No. 8659; TAX APPEAL NO. 1900PublishedCited by 12 opinions
1Opinion of the Court
OPINION OF THE COURT BY
TANAKA, J.
This appeal is from a judgment of the tax appeal court holding the taxpayer, O. W. Limited Partnership (OWLP), not liable for additional general excise taxes assessed for the years 1974 through 1977.
The issues on appeal are (1) whether the tax appeal court properly admitted extrinsic evidence concerning a written joint operating agreement and (2) whether the evidence supports the tax appeal court’s Findings of Fact Nos. 8, 10, 11, 14, and 15 and Conclusions of Law Nos. 24, 25, and 26.
We answer yes to both issues and affirm.
ÓWLP, a Hawaii limited partnership,…
2Cases cited47 opinions
- Mellon Bank, N.A. v. Aetna Business Credit, Inc.Court of Appeals for the Third Circuit · 1980
- Madrid v. NortonWyoming Supreme Court · 1979
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- A Quantity of Copies of Books v. KansasSupreme Court of the United States · 1967
- Nag Enterprises, Inc v. All State Industries, IncMichigan Supreme Court · 1979
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3Cited by12 opinions
- Pancakes of Hawaii, Inc. v. Pomare Properties Corp.Hawaii Intermediate Court of Appeals · 1997
- Blue Sky L. Rep. P 72,902 Earl W. Ah Moo v. A.G. Becker Paribas, Inc., A/K/A Paribas North America, Inc., DefendantCourt of Appeals for the Ninth Circuit · 1988
- Boskoff v. YanoDistrict Court, D. Hawaii · 2001
- City and County of Honolulu v. SteinerHawaii Supreme Court · 1992
- Great Hawaiian Financial Corp. v. AiuCourt of Appeals for the Ninth Circuit · 1988
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