IN RE TAXES

No. 4079.

379 P.2d 336 (1963)

In re TAXES, Armstrong Perry, dba Herbert Perry & Son and dba Roby-Perry Associates.

Supreme Court of Hawaii.

January 31, 1963.


Attorney(s) appearing for the Case

Edward Berman, Honolulu, for appellant.

Shiro Kashiwa, Atty. Gen., and Nobuki Kamida, Deputy Atty. Gen., Honolulu, for respondent.

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


KING, Circuit Judge.

Appellant Armstrong Perry was assessed a general excise tax under chapter 101, as amended, Revised Laws of Hawaii 1945. He was denied exemption on gross income received from commissions amounting to $3,989.35 for the months of October, November, and December, 1955, for services rendered to mainland manufacturers of tangible goods in obtaining local orders for their products. The excise tax imposed upon the appellant amounted to $187.20 calculated...

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