BISHOP TRUST COMPANY v. BURNS

No. 4173.

381 P.2d 687 (1963)

BISHOP TRUST COMPANY, Limited and Samuel W. Wilcox, Executors of the Estate of Elsie Hart Wilcox v. Edward J. BURNS, Director of Taxation of the State of Hawaii.

Supreme Court of Hawaii.

Rehearing Denied May 17, 1963.


Attorney(s) appearing for the Case

Harold S. Wright and J. Russell Cades, Honolulu (Smith, Wild, Beebe & Cades, Honolulu, on the briefs), for plaintiffs-appellants.

Nobuki Kamida, Deputy Atty. Gen. (Shiro Kashiwa, Atty. Gen., Honolulu, with him on the brief), for defendant-appellee.

Before TSUKIYAMA, C. J., CASSIDY and WIRTZ, JJ., HEWITT, Circuit Judge, in place of LEWIS, J., disqualified, and TASHIRO, Circuit Judge, in place of MIZUHA, J., disqualified.


WIRTZ, Justice.

This case involves the liability for inheritance taxes under R.L.H.1945, Chapter 103, as amended (now R.L.H.1955, Chapter 1221), on account of the transfer hereinafter outlined. On January 7, 1960, the parties to this proceeding filed in this court, pursuant to R.L.H.1955, § 227-12, an Agreed Statement of Facts and requested this court to determine...

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