McCaw Keating v. Tax Com'r Fase
Hawaii Supreme Court
1Opinion of the Court 1
OPINION OF THE COURT BY CIRCUIT
JUDGE RICE.
The issue for determination in this case has been as to the validity of assessments of taxes — also interest and penalties with respect thereto — by the tax commissioner of the Territory of Hawaii, pursuant to chapter 101 of the Revised Laws of Hawaii 1915, upon gross receipts from radio broadcasting by a station, KPOA, having its situs in Honolulu and operating under license by the Federal Communications Commission.
The owners of KPOA have asserted — presented evidence in the court below and have cited authorities for the purpose of showing — that all…
Also in this document: Opinion of the Court · Frankfurter.
2Cases cited56 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Ford Motor Co. v. Department of TreasurySupreme Court of the United States · 1945
- Virginian Railway Co. v. System Federation No. 40Supreme Court of the United States · 1937
- Sunshine Anthracite Coal Co. v. AdkinsSupreme Court of the United States · 1940
- National Broadcasting Co. v. United StatesSupreme Court of the United States · 1943
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3Cited by8 opinions
- In Re the Tax Appeal of Heftel Broadcasting Honolulu, Inc.Hawaii Supreme Court · 1976
- Application of Island Airlines, IncorporatedHawaii Supreme Court · 1963
- State v. JohnsonHawaii Intermediate Court of Appeals · 1982
- J. Elroy McCaw and John D. Keating v. Earl W. Fase, the Tax Commissioner of the Territory of HawaiiCourt of Appeals for the Ninth Circuit · 1955
- HC&D Moving & Storage Co. v. YamaneHawaii Supreme Court · 1965
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