Legal Opinion
In Re the Tax Appeal of Aloha Airlines, Inc.
Hawaii Supreme Court
Decided June 23, 1982No. 7078, 7751PublishedCited by 12 opinions
1Opinion of the Court
*3OPINION OF THE COURT BY
NAKAMURA, J.
Aloha Airlines, Inc. and Hawaiian Airlines, Inc. (hereafter Aloha and Hawaiian, respectively; the taxpayers, collectively) challenge the taxation of inter-island air carriers under the Public Service Company Tax Law, HRS Chapter 239, in these consolidated appeals from the Tax Appeal Court. They claim the assessment of a tax on the “gross income each year from the airline business” pursuant to HRS § 239-61 runs afoul of the federal constitution’s *4Supremacy and Commerce Clauses2 because 49 U.S.C. § 1513 proscribes the levy of a tax premised on “the gross…
2Cases cited32 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Hines v. DavidowitzSupreme Court of the United States · 1941
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Florida Lime & Avocado Growers, Inc. v. PaulSupreme Court of the United States · 1963
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3Cited by12 opinions
- Aloha Airlines, Inc. v. Director of Taxation of HawaiiSupreme Court of the United States · 1983
- Inlandboatmen's Union v. Sause Bros., Inc.Hawaii Intermediate Court of Appeals · 1994
- Public Service Co. of New Hampshire v. New Hampshire (In Re Public Service Co.)United States Bankruptcy Court, D. New Hampshire · 1989
- Air Polynesia, Inc. D/B/A Dhl Cargo v. George Freitas, Director of Taxation, State of HawaiiCourt of Appeals for the Ninth Circuit · 1984
- Gouveia v. Napili-Kai, Ltd.Hawaii Supreme Court · 1982
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