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IN RE TAX APPEAL OF ULUPALAKUA RANCH, INC.

No. 4869.

481 P.2d 612 (1971)

In the Matter of the TAX APPEAL OF ULUPALAKUA RANCH, INC.

Supreme Court of Hawaii.

February 22, 1971.

Attorney(s) appearing for the Case

Tany S. Hong, Deputy Atty. Gen. (Bertram T. Kanbara, Atty. Gen., and Roy M. Kodani, Deputy Atty. Gen., on the brief) for appellant.

William W. Saunders and James H. Lawhn, Honolulu (Lewis, Saunders & Key, Honolulu, of counsel) for appellee.

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

MARUMOTO, Justice.

This is an appeal by the State director of taxation from a tax appeal court judgment ordering repayment of $13,064.73, plus interest and costs, to the taxpayer, Ulupalakua Ranch, Inc., hereafter referred to as URI. URI had previously paid the mentioned amount under protest pursuant to additional assessment of general excise tax made by the assessor of the second taxation division. The assessor made the...

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