Pratt v. Kondo

OPINION» OF THE COURT BY

RICHARDSON, CJ.

During the period 1961 through 1967, 1 taxpayer, a licensed attorney, served as trustee for four private trusts, as executor for six decedents’ estates and as director of four corporations. Under the provisions of chapter 117, R.L.H. 1955, presently HRS chapter 237, the Director of Taxation assessed a four percent general excise tax on the gross income received by taxpayer in his capacity as trustee, executor and corporate director. Taxpayer paid the assessed tax under protest, then instituted an action to recover the amount of the tax in the circuit…