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IN RE KOBAYASHI

No. 4125.

358 P.2d 539 (1961)

In re Taxes, Kenneth K. KOBAYASHI.

Supreme Court of Hawaii.

January 10, 1961.

Attorney(s) appearing for the Case

Shiro Kashiwa, Atty. Gen., and Ronald B. Greig, Deputy Atty. Gen., for appellant.

Yasutaka Fukushima, Honolulu, for appellee.

Before TSUKIYAMA, C. J., CASSIDY and WIRTZ, JJ., and HEWITT, Circuit Judge in place of LEWIS, J., disqualified, and HAWKINS, Circuit Judge in place of former Associate Justice MARUMOTO, resigned.

CASSIDY, Justice.

This is an appeal taken by J. A. Bell as Deputy Tax Commissioner of the Territory of Hawaii from a decision of the tax appeal court holding invalid an additional assessment of general excise tax against the appellee, a building contractor. The assessment was on income claimed by the deputy tax commissioner to be allocable to receipts for dwellings constructed by the taxpayer on lots sold in a residential subdivision owned by him. The general facts...

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