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MATTER OF TAX APPEAL OF CENT. UNION CHURCH

No. 6684.

624 P.2d 1346 (1981)

In the Matter of the TAX APPEAL OF CENTRAL UNION CHURCH — ARCADIA RETIREMENT RESIDENCE, Taxpayer.

Supreme Court of Hawaii.

Reconsideration Denied April 21, 1981.

Attorney(s) appearing for the Case

George G. Grubb, Honolulu (Carlsmith, Carlsmith, Wichman & Case, Honolulu, of counsel), for taxpayer-appellant.

Allan S. Chock, Deputy Atty. Gen., Honolulu (Harriet Yoshida Lewis, Deputy Atty. Gen., Honolulu, on brief), for Director of Taxation-appellee.

Before RICHARDSON, C.J., and OGATA, MENOR, LUM and NAKAMURA, JJ.

NAKAMURA, Justice.

The issue in this taxpayer appeal from the Tax Appeal Court is whether certain sums derived from the operation of a retirement home by a church are subject to taxation under HRS Chapter 237, the general excise tax statute. Finding the receipts in question are exempt from taxation thereunder, we reverse the Tax Appeal Court's decision and order.

The taxpayer, Central Union Church — Arcadia Retirement Residence (hereafter Arcadia),...

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