MATTER OF OTIS ELEVATOR CO.

No. 5632.

566 P.2d 1091 (1977)

In the Matter of the Tax Appeal of OTIS ELEVATOR COMPANY, Plaintiff-Appellant.

Supreme Court of Hawaii.

June 29, 1977.


Attorney(s) appearing for the Case

Ronald W.K. Yee, Honolulu (Julian H. Clark, Honolulu, with him on the brief, Case, Stack, Kay, Clause & Lynch, Honolulu, of counsel), for plaintiff-appellant.

T. Bruce Honda, Deputy Atty. Gen., Honolulu, for defendant-appellee Director of Taxation.

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


OGATA, Justice.

Otis Elevator Company, Inc., a New Jersey corporation doing business in Hawaii (hereinafter referred to as taxpayer), has appealed from the findings of fact and conclusions of law and the judgment of the Tax Appeal Court, which upheld the validity of an assessment of additional use tax on property which the taxpayer had imported into the state during 1966 through 1970. The decision was based upon stipulated facts. We affirm.

The taxpayer is...

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