Legal Opinion
Re Taxes, Haw'n Pineapple Co., Ltd.
Hawaii Supreme Court
Decided July 25, 1961No. 4110PublishedCited by 12 opinions
1Opinion of the Court
*168OPINION OP THE COURT BY
CASSIDY, J.
The issue on this appeal requires the determination of the general excise tax rate applicable to proceeds obtained by the. taxpayer from the sale of frozen pineapple products packed by it in hermetically sealed cans.
*169The taxpayer has for many years operated a cannery in Honolulu in which it manufactures various products from the fruit of the pineapple. Its main product is and has always been conventionally packed pineapple, manufactured by placing raw trimmed and cut fruit, with syrup, in hermetically sealed cans and then subjecting the cans and contents to a…
2Cases cited44 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- Cadwalader v. ZehSupreme Court of the United States · 1894
39 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re the Tax Appeal of Hawaiian Telephone Co.Hawaii Supreme Court · 1980
- Singleton v. Liquor CommissionHawaii Supreme Court · 2006
- Heatherly v. Hilton Hawaiian Village Joint VentureHawaii Supreme Court · 1995
- Honolulu Star Bulletin, Ltd. v. BurnsHawaii Supreme Court · 1968
- Bishop Trust Company v. BurnsHawaii Supreme Court · 1963
7 more not listed; retrieve them via the Exa API.