1. Home
  2. Browse Decisions
  3. P.2d
  4. 461 P.2d
  5. 461 P.2d 131 (1969)
 

YAMANE v. PIPER

No. 4854.

461 P.2d 131 (1969)

Harold I. YAMANE, Tax Collector, First Taxation Division, State of Hawaii, Plaintiff-Appellant, v. John A. PIPER, Defendant-Appellee.

Supreme Court of Hawaii.

November 5, 1969.

Attorney(s) appearing for the Case

Roy M. Kodani, Deputy Atty. Gen. (Bertram T. Kanbara, Atty. Gen., on the briefs), for plaintiff-appellant.

Arthur B. Reinwald, Honolulu (Howard K. Hoddick, Honolulu, on the brief; Anthony & Waddoups, Honolulu, of counsel), for defendant-appellee.

Before RICHARDSON, C.J., MARUMOTO, ABE, and LEVINSON, JJ., and Circuit Judge LAURETA in place of KOBAYASHI, J., disqualified.

MARUMOTO, Justice.

This is an appeal by plaintiff tax collector from a circuit court judgment entered on December 13, 1968, in favor of defendant in an action to collect state income tax on income earned by defendant on Wake Island in 1962.

HRS c. 235 imposes income tax on residents of Hawaii. A resident is defined in § 235-1 as "(1) every individual domiciled in the State, and (2) every other individual whether...

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