Legal Opinion

Re Taxes, Haw'n Pineapple Co., Ltd.

Hawaii Supreme Court

Decided July 25, 1961No. 4110Published

1Opinion of the Court

45 Haw. 167 (1961)

363 P.2d 990

IN RE TAXES, HAWAIIAN PINEAPPLE COMPANY, LIMITED.

No. 4110.

Supreme Court of Hawaii.

July 25, 1961.

TSUKIYAMA, C.J., CASSIDY, WIRTZ, JJ., CIRCUIT JUDGE TASHIRO, ASSIGNED BY REASON OF VACANCY, AND CIRCUIT JUDGE CROCKETT, IN PLACE OF LEWIS, J., DISQUALIFIED.

Shiro Kashiwa, Attorney General, and Nobuki Kamida, Deputy Attorney General, for appellant.

Marshall M. Goodsill (Anderson, Wrenn & Jenks of counsel), for appellee.

OPINION OF THE COURT BY CASSIDY, J.

The issue on this appeal requires the determination of the general excise tax rate applicable to proceeds obtained by…

2Cases cited50 opinions

  1. Crane v. CommissionerSupreme Court of the United States · 1947
  2. Gould v. GouldSupreme Court of the United States · 1917
  3. United States v. Stone & Downer Co.Supreme Court of the United States · 1927
  4. Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
  5. Cadwalader v. ZehSupreme Court of the United States · 1894

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