OCEANIC FOUNDATION v. KONDO

No. 4969.

486 P.2d 396 (1971)

The OCEANIC FOUNDATION, a Hawaii eleemosynary corporation, Plaintiff-Appellee, Cross-Appellant, v. Ralph W. KONDO, Director of Taxation of the State of Hawaii, Defendant-Appellant, Cross-Appellee.

Supreme Court of Hawaii.

June 16, 1971.


Attorney(s) appearing for the Case

Johnson H. Wong, Deputy Atty. Gen. (Bertram T. Kanbara, Atty. Gen., with him on the briefs), for defendant-appellant, cross-appellee.

Arthur B. Reinwald, Honolulu (Anthony & Waddoups, Honolulu, of counsel), for plaintiff-appellee, cross-appellant.

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


MARUMOTO, Justice.

On January 12, 1967, The Oceanic Foundation brought an action in the circuit court of the first circuit against the State director of taxation for refund of general excise taxes paid under protest to December 31, 1966, in the aggregate sum of $5,231.25. By amendment to complaint made at the conclusion of trial on November 13, 1969, it also sought a refund of all general excise taxes paid subsequent to December 31, 1966.

The circuit court...

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