Hawaiian Trust Co. v. Borthwick

OPINION OP THE COURT BY

MATTHEWMAN, CIRCUIT JUDGE.

While the wording of the submission warrants the inference that the “question in difference” submitted concerns the claimed legal necessity of the trustee taxpayer paying a business excise tax upon $167.21, the amount of its net income for the year 1934 — upon which an income tax was neither paid nor payable as that amount was currently distributed to beneficiaries — there nowhere appears in the submission, in the simplest possible form, as there should, the exact question in difference submitted to this court for answer. That question,…