Legal Opinion
HAWAIIAN TRUST COMPANY v. United States
District Court, D. Hawaii
Decided November 24, 1959No. Civ. 1619PublishedCited by 5 opinions
1Opinion of the Court
ROSS, District Judge.
While counsel for the plaintiff has shown considerable industry and ingenuity in presenting his arguments, that industry and that ingenuity have not availed to counterbalance the essentially tenuous character of his reasoning.
In contrast, the defendant’s position is simple, clear, and based upon elementary logic, as well as being supported by statute law and the applicable Treasury Regulations.
1. Statement of the Case.
The plaintiff seeks recovery of $109,-692.18, representing the principal amount of income taxes alleged to have been illegally and erroneously assessed and…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- Elko Realty Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Elko Realty Co. v. CommissionerUnited States Tax Court · 1958
- Simmons Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Hawaiian Trust Company Limited v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- Hawaiian Trust Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- Sutherland v. Kaonohi Ohana, Ltd.Court of Appeals for the Ninth Circuit · 1985
- McDonald v. CommissionerUnited States Tax Court · 1961
- Nancy E. Sutherland and Donald Sutherland and Stephen Newnham, Trustees of the Ralph L. Evans Trust v. Kaonohi Ohana, Ltd., Kaonohi Ohana, Ltd. v. Nancy E. SutherlandCourt of Appeals for the Ninth Circuit · 1985