HAWAIIAN LAND CO., LTD. v. KAMAKA

No. 5647.

547 P.2d 581 (1976)

HAWAIIAN LAND CO., LTD. and Dillingham Corporation, Petitioners, v. Hiram KAMAKA, Director of Finance, Respondent.

Supreme Court of Hawaii.

March 25, 1976.


Attorney(s) appearing for the Case

Tobias C. Tolzmann, Honolulu, for petitioners.

Tany S. Hong, Deputy Atty. Gen., Honolulu, for respondent.

Before RICHARDSON, C.J., and KOBAYASHI, OGATA, MENOR and KIDWELL, JJ.


KOBAYASHI, Justice.

This case has been submitted to this court on an agreed statement of facts and proposed alternative forms of judgment.1 This submission deals with a problem resulting from a long standing dispute between Hawaiian Land Company, Ltd., and Dillingham Corporation (petitioners) and the Director of Taxation, State of Hawaii (Tax Director), concerning the valuation of the Ala Moana Center, owned by the Dillingham Corporation...

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