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MATTER OF GRAYCO LAND ESCROW, LTD.

No. 5846.

559 P.2d 264 (1977)

In the Matter of the Tax Appeal of GRAYCO LAND ESCROW, LTD., and Hawaiian Ranchos, Inc., dba KBSF Land Co., Inc., Taxpayers.

Supreme Court of Hawaii.

Rehearing Denied February 1, 1977.

Attorney(s) appearing for the Case

John P. Gillmor, Honolulu (Gary L. Wixom, Honolulu, with him on the briefs; Case, Stack, Kay, Clause & Lynch, Honolulu, of counsel) for Taxpayers, appellants.

Alana W. Lau, Deputy Atty. Gen., Honolulu, for Director of Taxation, appellee.

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

KOBAYASHI, Justice.

This appeal by Grayco Land Escrow, Ltd. (Grayco) and Hawaiian Ranchos, Inc., dba KBSF Land Co., Inc. (KBSF) is taken from an order denying motion to amend findings of fact and conclusions of law and from the final judgment of the Tax Appeal Court which determined that Grayco was liable for general excise taxes, penalty and interest assessed against interest income Grayco derived from installment contracts of the sale of land located in the County...

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