McCAW v. TAX COM'R

NO. 2898.

40 Haw. 121 (1953)

J. Elroy McCaw and John D. KEATING v. The Tax Commissioner of the Territory of Hawaii, Earl W. Fase.

Supreme Court of Hawaii.

Decided May 14, 1953.


Attorney(s) appearing for the Case

D.N. Ingman (D. Davis with him on the briefs) for complainants-plaintiffs in error.

Rhoda V. Lewis, Deputy Attorney General (also on the briefs), for tax commissioner, respondent-defendant in error.

TOWSE, C.J., LE BARON, J., AND CIRCUIT JUDGE RICE IN PLACE OF STAINBACK, J., DISQUALIFIED.


OPINION OF THE COURT BY CIRCUIT JUDGE RICE.

The issue for determination in this case has been as to the validity of assessments of taxes — also interest and penalties with respect thereto — by the tax commissioner of the Territory of Hawaii, pursuant to chapter 101 of the Revised Laws of Hawaii 1945, upon gross receipts from radio broadcasting by a station, KPOA, having its situs in Honolulu and operating under license by the Federal Communications Commission...

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