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MATTER OF HAWAIIAN TELEPHONE CO.

No. 5856.

559 P.2d 283 (1977)

In the Matter of the Tax Appeal of HAWAIIAN TELEPHONE COMPANY, Taxpayer.

Supreme Court of Hawaii.

January 27, 1977.

Attorney(s) appearing for the Case

Hugh Shearer, Honolulu (H. Mitchell D'Olier, Honolulu, with him on the briefs; Goodsill Anderson & Quinn, Honolulu, of counsel), for taxpayer-appellant.

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

Before RICHARDSON, C.J., KOBAYASHI, OGATA and MENOR, JJ., and SHINTAKU, Circuit Judge in place of KIDWELL, J., disqualified.

KOBAYASHI, Justice.

The taxpayer, Hawaiian Telephone Company (hereinafter appellant or taxpayer), appeals from the decision of the tax appeal court, which was based upon stipulated facts, affirming the assessment of additional public service tax under HRS Chapter 239 by the Director of Taxation for the State of Hawaii (hereinafter Director), after disallowing exclusions taken by appellant from gross income. We reverse.

ISSUE

Can the appellant exclude...

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