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RAMSAY TRAVEL, INCORPORATED v. KONDO

No. 5122.

495 P.2d 1172 (1972)

RAMSAY TRAVEL, INCORPORATED, Plaintiff-Appellee, Cross Appellant, v. Ralph W. KONDO, Director of Taxation, Defendant-Appellant, Cross Appellee.

Supreme Court of Hawaii.

April 10, 1972.

Attorney(s) appearing for the Case

Johnson H. Wong and Clyde Sumida, Deputy Attys. Gen., Honolulu, for defendant-appellant, cross appellee.

Gary L. Wixom, Honolulu (Bortz, Case, Stack, Kay, Cronin & Clause, Honolulu, of counsel), for plaintiffs-appellees, cross appellants.

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

LEVINSON, Justice.

This appeal concerns the susceptibility of certain gross commission income of Ramsay Travel, Inc., B.F. Dillingham Co., Ltd., and Inter-Island Travel Service, Ltd. (the taxpayers herein) to the provisions of the general excise tax law, HRS ch. 237.1 The taxpayers are all Hawaii corporations engaged in the travel agency business. During the tax years in question, 1959 to 1965, they each maintained offices in the City...

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