Legal Opinion
In Re Taxes, Aiea Dairy, Ltd.
Hawaii Supreme Court
Decided February 25, 1963No. 4098PublishedCited by 19 opinions
1Opinion of the Court
OPINION OP THE COURT BY
WIRTZ, J.
This matter arose out of assessments of general excise (gross income) taxes under R.L.H. 1945, Chapter 101 (now R.L.H. 1955, Chapter 117), the general excise tax law, for the period between November 1, 1954 and December 31, 1955, against a group of individual and corporate taxpayers, herein referred to as the “producers,” who are engaged in the business of producing milk on the Island of Oahu and who are members of Dairymen’s Milk Producers Association and market their milk, under contract, through the Dairymen’s Association, Limited, herein referred to as the…
2Cases cited42 opinions
- Sturm v. BokerSupreme Court of the United States · 1893
- The Kronprinzessin CecilieSupreme Court of the United States · 1917
- Poultry Producers of Southern California, Inc. v. BarlowCalifornia Supreme Court · 1922
- Lowrey v. HawaiiSupreme Court of the United States · 1907
- Department of Treasury v. Ice Service, Inc.Indiana Supreme Court · 1942
37 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re Coupon Clearing Service, Inc.Court of Appeals for the Ninth Circuit · 1997
- In Re the Tax Appeal of FasiHawaii Supreme Court · 1981
- University of Hawaii Professional Assembly v. University of HawaiiHawaii Supreme Court · 1983
- Stewart v. BrennanHawaii Intermediate Court of Appeals · 1988
- Kaiser Hawaii Kai Development Co. v. MurrayHawaii Supreme Court · 1966
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