MATTER OF AMCO ELECTRIC COMPANY

No. 5697.

554 P.2d 238 (1976)

In the Matter of the Tax Appeal of AMCO ELECTRIC COMPANY, Taxpayer.

Supreme Court of Hawaii.

August 27, 1976.


Attorney(s) appearing for the Case

Amco Electric Company, pro se.

Richard Y. Wada, Sp. Deputy Atty. Gen., Honolulu (Ronald Y. Amemiya, Atty. Gen., Honolulu, of counsel), for Director of Taxation.

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


OGATA, Justice.

Pursuant to HRS § 232-19 (Supp. 1975), Amco Electric Company (hereinafter referred to as taxpayer) has appealed from a judgment by the tax appeal court which upheld the disallowance by the director of taxation of an exemption from the general excise tax claimed by the taxpayer. We affirm.

A stipulation of facts was filed in the tax appeal court. Since the issue presented to us is primarily the proper construction of HRS § 237-26,...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases