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MATTER OF SIMPSON MANOR, INC.

No. 5529.

548 P.2d 246 (1976)

In the Matter of the Tax Appeal of SIMPSON MANOR, INC., Taxpayer.

Supreme Court of Hawaii.

April 2, 1976.

Attorney(s) appearing for the Case

James N. Duca, Donahoe & Duca, Honolulu, for appellant.

Richard Y. Wada, Deputy Atty. Gen., Ronald Y. Amemiya, Atty. Gen., Honolulu, for appellee.

Before RICHARDSON, C.J., KOBAYASHI, OGATA and MENOR, JJ., and H. SHINTAKU, Circuit Judge, assigned by reason of vacancy.

RICHARDSON, Chief Justice.

Taxpayer-appellant initiated this action in Tax Appeal Court for the purpose of appealing an excise tax assessment. Taxpayer refused to pay the assessment prior to commencement of the action, despite the fact that HRS § 237-42 expressly requires such prepayment:

"Any person aggrieved by any assessment of the [excise] tax ... may appeal from the assessment in the manner ... and in all other respects as provided in the case of...

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