Yamane v. Piper

OPINION OF THE COUET BY

MAEUMOTO, J.

This is an appeal by plaintiff tax collector from a circuit court judgment entered on December 13,1968, in favor of defendant in an action to collect state income tax on income earned by defendant on Wake Island in 1962.

HRS c. 235 imposes income tax on residents of Hawaii. A resident is defined in § 235-1 as “(1) every individual domiciled in the State, and (2) every other individual whether domiciled in the State or not, who resides in the State.”

Defendant was not physically present in Hawaii in 1962. So, in that year, he would have been a resident under §…