Legal Opinion
Hawaii Consol. Ry., Ltd. v. Borthwick
Court of Appeals for the Ninth Circuit
Decided June 23, 1939No. 8852PublishedCited by 5 opinions
1Opinion of the Court
HEALY, Circuit Judge.
The case is here on appeal from the Supreme Court of Plawaii. It involves the tax liability of appellant Hawaii Consolidated Railway upon its gross income from its public utility business for the calendar year 1933, under Act 43, 2d Sp.S.L.1932, as amended by Act 183, L.1933. The amended act is shown on the margin.1
*287The appellant in January, 1934, filed with the tax commissioner of the territory a return as the act requires. The return showed the taxpayer’s operating revenues from its utility business for 1933 and the deductions therefrom. In computing its net income for…
2Cases cited11 opinions
- Howat v. KansasSupreme Court of the United States · 1922
- Stewart Dry Goods Co. v. LewisSupreme Court of the United States · 1935
- Waialua Agricultural Co. v. ChristianSupreme Court of the United States · 1938
- St. Louis, Alton & Terre Haute Railroad v. Cleveland, Columbus, Cincinnati, & Indianapolis Railway Co.Supreme Court of the United States · 1888
- Union Pacific Railroad v. United StatesSupreme Court of the United States · 1879
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re the Tax Appeal of Aloha Airlines, Inc.Hawaii Supreme Court · 1982
- Meyer v. Territory of HawaiiCourt of Appeals for the Ninth Circuit · 1947
- In Re the Tax Appeal of Hawaiian Telephone Co.Hawaii Supreme Court · 1977
- In Re the Tax Appeal of Aloha Airlines, Inc.Hawaii Supreme Court · 1982
- Insalaco v. InsalacoNew York Supreme Court · 1970