Legal Opinion

In re Income Tax Appeal Cases

Hawaii Supreme Court

Decided February 7, 1908PublishedCited by 2 opinions

Appeals eeo.u Tax Apbbal Court, Oahu.

1Opinion of the Court

■ Following the decision In re Income Taxes Ewa Plantation Co., 18 Haw. 530, counsel for the taxpayers in some of the other cases on the calendar moved to introduce further evidence in accordance with their offers made in the tax appeal court, in order to show as far as possible various items claimed to be deductible as running expenses or amounts expended in the production of their movable property. The cases were heard before the full court and the following dispositions made;

Koloa Sugar Oo.: Deductions claimed, $8,295.51; admitted byi tax assessor, $2,811.04; withdrawn, $1,592.68; items in…

2Cases cited3 opinions

  1. Grant, Collector v. Hartford and New Haven Railroad CompanySupreme Court of the United States · 1876
  2. In re Assessment of Income Taxes, Ewa Plantation Co.Hawaii Supreme Court · 1908
  3. In re Assessment of Taxes, Laupahoehoe Sugar Co.Hawaii Supreme Court · 1906

3Cited by2 opinions

  1. Ewa Plantation Co. v. WilderCourt of Appeals for the Ninth Circuit · 1923
  2. Ewa Plantation Co. v. WilderHawaii Supreme Court · 1922

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