Legal Opinion

In Re the Tax Appeal of Heftel Broadcasting Honolulu, Inc.

Hawaii Supreme Court

Decided August 3, 1976No. 5790Published

1Opinion of the Court

554 P.2d 242 (1976)

In the Matter of the Tax Appeal of HEFTEL BROADCASTING HONOLULU, INC., Taxpayer.

No. 5790.

Supreme Court of Hawaii.

August 3, 1976.

George G. Grubb, Carlsmith, Carlsmith, Wichman & Case, Honolulu, for appellant.

Alana W. Lau, Deputy Atty. Gen., Ronald Y. Amemiya, Atty. Gen., Honolulu, for appellee.

Before RICHARDSON, C.J., and KOBAYASHI, OGATA, MENOR and KIDWELL, JJ.

KOBAYASHI, Justice.

This appeal concerns the propriety of privilege-tax assessments by the Director of Taxation, State of Hawaii (Director), against foreign corporations that had license agreements, involving telecast…

2Cases cited20 opinions

  1. Addyston Pipe & Steel Co. v. United StatesSupreme Court of the United States · 1899
  2. Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
  3. Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
  4. Stafford v. WallaceSupreme Court of the United States · 1922
  5. Binderup v. Pathe Exchange, Inc.Supreme Court of the United States · 1923

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