In re the Tax Appeal of Guntzer

OPINION OF THE COURT BY

RICHARDSON, C.J.

Id. this case, taxpayer Vincent Guntzer appeals from a decision of the Tax Appeal Court which held that his gross income from commissions earned as a trustee in bankruptcy was taxable under the General Excise Tax Law, HRS Chapter 237 (then Chapter 117 R.L.H. 1955). Appellant raises two points on this appeal. First, he claims that he is not a “person” “doing business” within the meaning of Chapter 237. Second, he contends that it is constitutionally impermissible to tax a trustee in bankruptcy, since the trustee is an instrumentality of the federal…