HILL v. CARTER

No. 6122.

47 F.2d 869 (1931)

HILL, Tax Assessor, v. CARTER.

Circuit Court of Appeals, Ninth Circuit.

March 9, 1931.


Attorney(s) appearing for the Case

H. R. Hewitt, Atty. Gen., and H. T. Kay, First Deputy Atty. Gen., for appellant.

Prosser, Anderson & Marx, Mason F. Prosser, Robbins B. Anderson, Benjamin L. Marx, and Heaton L. Wrenn, all of Honolulu, Hawaii, for appellee.

Before RUDKIN and WILBUR, Circuit Judges, and NORCROSS, District Judge.


NORCROSS, District Judge.

This cause was tried in the Supreme Court of the Territory of Hawaii upon an agreed statement of facts in conformity with a procedure authorized by the laws of that territory. 31 Haw. 264. From a judgment to the effect that appellee was not liable to a tax on certain income, appeal is taken.

The question presented is the liability of appellee to pay a tax on her income for the year 1926, derived from stock dividends, interest on bank...

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