IN THE MATTER OF ALOHA AIRLINES, INC.

No. 5678.

547 P.2d 586 (1976)

In the Matter of the Tax Appeal of ALOHA AIRLINES, INC., Appellant.

Supreme Court of Hawaii.

March 19, 1976.


Attorney(s) appearing for the Case

C. Michael Hare, Honolulu (Cades Schutte Fleming & Wright, Honolulu, of counsel), for appellant.

Richard Y. Wada, Deputy Atty. Gen. of Hawaii, Honolulu, for appellee.

Before KOBAYASHI, Acting C.J., OGATA, MENOR and KIDWELL, JJ., and Circuit Judge CHANG in place of RICHARDSON, C.J., recused.


PER CURIAM.

Appellant taxpayer appeals from a decision of the tax appeal court, upon an agreed statement of facts, that commissions retained by travel agents from the proceeds of sales of air passage on Appellant's flights are includable in Appellant's taxable gross income. We affirm.

The Air Traffic Conference Sales Agency Agreement between Appellant and the travel agents authorized to sell air passenger transportation offered by Appellant provided that<...

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