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PRATT v. KONDO

No. 5086.

496 P.2d 1 (1972)

C. Dudley PRATT, Plaintiff-Appellee, v. Ralph W. KONDO, Director of Taxation, Defendant-Appellant.

Supreme Court of Hawaii.

April 12, 1972.

Attorney(s) appearing for the Case

Johnson H. Wong, Deputy Atty. Gen., Honolulu, for defendant-appellant.

Gary L. Wixom, Bortz, Case, Stack, Kay, Cronin & Clause, Honolulu, for plaintiff-appellee.

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

RICHARDSON, Chief Justice.

During the period 1961 through 1967,1 taxpayer, a licensed attorney, served as trustee for four private trusts, as executor for six decedents' estates and as director of four corporations. Under the provisions of chapter 117, R.L.H. 1955, presently HRS chapter 237, the Director of Taxation assessed a four percent general excise tax on the gross income received by taxpayer in his capacity as trustee, executor...

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