Tax Appeal of Wasson-Bendon Partners v. Kamikawa

Opinion of the Court by

LIM, J.

Appellant Wasson-Bendon Partners (Taxpayer) appeals the adverse November 18, 1998 Judgment of the tax appeal court, in favor of Appellee Ray K. Kamikawa, Director of Taxation, State of Hawai'i (the State), and the court’s March 23, 1999 Order Denying Taxpayer’s Rule 52(b) Motion to Amend Findings and Make Additional Findings and Amend Judgment.

We affirm because Taxpayer’s provision of medical equipment and ancillary services to its joint venture constituted “business” made subject to the general excise tax by Hawai'i Revised Statutes (HRS) § 237-20.

I.Background.

Th…