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IN RE DOBBS HOUSES, INC.

Nos. 5101, 5102.

490 P.2d 902 (1971)

In the Matter of the Tax Appeal of DOBBS HOUSES, INC., formerly Honolulu Auto Center, Inc.

Supreme Court of Hawaii.

November 12, 1971.

Attorney(s) appearing for the Case

Alana W. Lau, Deputy Atty. Gen., Honolulu (George Pai, Atty. Gen., of counsel), for Director of Taxation.

Ronald B. Greig, Honolulu, for Taxpayer.

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

LEVINSON, Justice.

The question presented in this appeal is whether, for purposes of the general excise tax law, HRS ch. 237, the sale of a number of automobiles by Dobbs Houses, Inc., the taxpayer herein, to a customer, Auto Leasing Company of Hawaii, Inc. (hereinafter referred to as Auto Leasing), should properly be characterized as wholesale or retail.1 If the auto sales were at wholesale, the tax is equal to ½% of the gross proceeds...

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