Legal Opinion
In Re the Tax Appeal of Heftel Broadcasting Honolulu, Inc.
Hawaii Supreme Court
Decided August 3, 1976No. 5790PublishedCited by 15 opinions
1Opinion of the Court
*176OPINION OF THE COURT BY
KOBAYASHI, J.
This appeal concerns the propriety of privilege-tax assessments by the Director of Taxation, State of Hawaii (Director), against foreign corporations that had license agreements, involving telecast rights of films, with Heftel Broadcasting Honolulu, Inc. (KGMB-TV). The assessments were for rental incomes received from KGMB-TV during a period when the foreign corporations were not physically present or engaged in any activity in the State of Hawaii (State) other than owning and renting film prints and their telecast rights, and the shipping of the films to…
2Cases cited17 opinions
- Addyston Pipe & Steel Co. v. United StatesSupreme Court of the United States · 1899
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Stafford v. WallaceSupreme Court of the United States · 1922
- Binderup v. Pathe Exchange, Inc.Supreme Court of the United States · 1923
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3Cited by15 opinions
- Black Construction Corp. v. AgsaludHawaii Supreme Court · 1982
- In Re the Tax Appeal of Grayco Land Escrow, Ltd.Hawaii Supreme Court · 1977
- State Ex Rel. Heitkamp v. Quill Corp.North Dakota Supreme Court · 1991
- Collector of Rev. v. Wells Fargo Leasing Corp.Supreme Court of Louisiana · 1981
- Armco, Inc. v. HardestyWest Virginia Supreme Court · 1983
10 more not listed; retrieve them via the Exa API.