Legal Opinion
In Re the Tax Appeal of Grayco Land Escrow, Ltd.
Hawaii Supreme Court
Decided January 14, 1977No. 5846PublishedCited by 18 opinions
1Opinion of the Court
OPINION OF THE COURT BY
KOBAYASHI. J.
This appeal by Grayco Land Escrow, Ltd. (Grayco) and Hawaiian Ranchos, Inc., dba KBSF Land Co., Inc. (fCBSF) is taken from an order denying motion to amend findings of fact and conclusions of law and from the final judgment of the Tax Appeal Court which determined that Grayco was liable for general excise taxes, penalty and. interest assessed against interest income Grayco derived from installment contracts of the sale of land located in the County of Hawaii, State of Hawaii.
We affirm.
ISSUES
The issues on appeal are: ...(1) Whether interest income received…
2Cases cited37 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Curry v. McCanlessSupreme Court of the United States · 1939
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
32 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Keesecker v. BirdWest Virginia Supreme Court · 1997
- State v. PalamaHawaii Supreme Court · 1980
- State v. SylvaHawaii Supreme Court · 1980
- Sherman v. SawyerHawaii Supreme Court · 1980
- Sung v. HamiltonDistrict Court, D. Hawaii · 2010
13 more not listed; retrieve them via the Exa API.