RE CENTURY METALCRAFT CORP.

NO. 3014.

41 Haw. 508 (1957)

IN THE MATTER OF THE APPEAL OF CENTURY METALCRAFT CORPORATION.

Supreme Court of Hawaii.

Decided January 15, 1957.


Attorney(s) appearing for the Case

Toshimi Sodetani, Deputy Attorney General (Ruth W. Loomis, Deputy Attorney General, with him on the briefs), for Commission of Labor and Industrial Relations of the Territory of Hawaii, appellant.

Clarence Y. Shimamura (also on the brief) for appellee.

RICE, C.J., STAINBACK AND MARUMOTO, JJ.


OPINION OF THE COURT BY MARUMOTO, J.

Century Metalcraft Corporation, hereinafter referred to as taxpayer, is engaged in the business of manufacturing and selling aluminum cooking utensils known as Guardian Service. On August 9, 1951, taxpayer was assessed $6,026.29 for additional unemployment compensation contributions due on unreported commissions of $223,196.26 paid to its house to house salesmen designated as distributors during the years 1948 through 1950. The...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases