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MATTER OF TAX APPEAL OF E-Z SERVE, INC.

No. 8203.

651 P.2d 469 (1982)

In the Matter of the TAX APPEAL OF E-Z SERVE, INC., Taxpayer.

Supreme Court of Hawaii.

September 24, 1982.

Attorney(s) appearing for the Case

Michael A. Shea, Honolulu (Cades, Schutte, Fleming & Wright, Honolulu, of counsel), for appellant E-Z Serve, Inc.

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

Before LUM, Acting C.J., NAKAMURA, PADGETT and HAYASHI, JJ., and MOON, Circuit Judge, in place of RICHARDSON, C.J., excused.

PER CURIAM.

This is an appeal from a judgment of the tax appeal court, holding appellant liable as a wholesaler of gasoline. We affirm.

Appellant is a foreign corporation with no place of business, officers, or activities in the State of Hawaii other than those involved in the transactions in question. Appellant refines and owns gasoline on the Mainland of the United States. On April 1, 1977, it entered into a gasoline contract with Hawaiian Independent Refinery...

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