Legal Opinion
In Re the Tax Appeals of 711 Motors, Inc.
Hawaii Supreme Court
Decided March 25, 1976No. 5607PublishedCited by 11 opinions
1Opinion of the Court
OPINION OF THE COURT BY
KIDWELL, J.
This is an appeal from the findings of fact, conclusions of law and judgment of the tax appeal court, which determined that gross income from sales made in 1972 of new motor vehicles by the taxpayer to U-Drive car rental operators was subject to general excise taxation at the retail rate of 4% rather than at the wholesale rate of V2 of 1%. The appeal presents a question of interpretation of HRS § 237-4, as amended, which provides in pertinent part as follows:
§237-4 “Wholesaler’’, “jobber”, defined. “Wholesaler” or “jobber” applies only to a person making…
2Cases cited13 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Stewart v. Budget Rent-A-Car CorporationHawaii Supreme Court · 1970
- Hodge Drive-It-Yourself Co. v. CincinnatiSupreme Court of the United States · 1932
- Central Distributors, Inc. v. M.E.T., Inc., and Joseph NellisCourt of Appeals for the Fifth Circuit · 1968
- Honolulu Star Bulletin, Ltd. v. BurnsHawaii Supreme Court · 1968
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Sierra Pacific Power Co. v. Department of TaxationNevada Supreme Court · 1980
- In Re the Tax Appeal of O.W. Ltd. PartnershipHawaii Intermediate Court of Appeals · 1983
- Teller v. TellerHawaii Supreme Court · 2002
- Gakiya v. Hallmark Properties, Inc.Hawaii Supreme Court · 1986
- In Re the Tax Appeal of Island Holidays, Ltd.Hawaii Supreme Court · 1978
6 more not listed; retrieve them via the Exa API.