Legal Opinion
In Re the Tax Appeal of Island Holidays, Ltd.
Hawaii Supreme Court
Decided July 12, 1978No. 5961PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT BY
KIDWELL, J.
This appeal is from a judgment of the tax appeal court sustaining an assessment of the general excise tax upon payments made by a joint venture to Appellant, one of the members of the joint venture. During the periods involved, being the calendar years 1971 and 1972, Appellant was a Hawaii corporation engaged in the operation of several hotels in this state. Pursuant to the joint venture agreement, Appellant managed and operated a hotel situated on property leased for the benefit of the joint venture and received in return guaranteed payments of 3% of the…
2Cases cited7 opinions
- Cagle v. CommissionerCourt of Appeals for the Fifth Circuit · 1976
- Edward T. And Billie R. Pratt, William D. And Anita Pratt, Jack E. And Crystal A. Pratt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
- Pratt v. CommissionerUnited States Tax Court · 1975
- In Re the Tax Appeal of Grayco Land Escrow, Ltd.Hawaii Supreme Court · 1977
- In Re the Tax Appeals of 711 Motors, Inc.Hawaii Supreme Court · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re the Tax Appeal of Brewer & Co.Hawaii Supreme Court · 1982
- In Re the Tax Appeal of the Queen's Medical CenterHawaii Supreme Court · 1983
- In re Tax Appeal of Travelocity.Com., L.P. v. Director of Taxation.Hawaii Supreme Court · 2015
- Tax Appeal of Subway Real Estate Corp. v. Director of TaxationHawaii Supreme Court · 2006
- In re the Tax Appeal of Pacific Machinery, Inc.Hawaii Supreme Court · 1982
1 more not listed; retrieve them via the Exa API.