WILCOX EST. v. DIR. OF TAXATION

No. 4173.

46 Haw. 375 (1963)

381 P.2d 687

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.

March 25, 1963.


Attorney(s) appearing for the Case

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

Nobuki Kamida, Deputy Attorney General (Shiro Kashiwa, Attorney General, with him on the brief) for Defendant-Appellee.

TSUKIYAMA, C.J., CASSIDY, WIRTZ, JJ., CIRCUIT JUDGE HEWITT, IN PLACE OF LEWIS, J., DISQUALIFIED, AND CIRCUIT JUDGE TASHIRO, IN PLACE OF MIZUHA, J., DISQUALIFIED.


OPINION OF THE COURT BY WIRTZ, J.

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...

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