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MATTER OF ALOHA AIRLINES, INC.

Nos. 7078, 7751.

647 P.2d 263 (1982)

In the Matter of the Tax Appeals of ALOHA AIRLINES, INC., Taxpayer-Appellant. In the Matter of the Tax Appeal of HAWAIIAN AIRLINES, INC., Taxpayer-Appellant.

Supreme Court of Hawaii.

June 23, 1982.

Attorney(s) appearing for the Case

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

Richard L. Griffith and Michael A. Shea, Honolulu (Ralph B. Palmer, Honolulu, with them on opening brief; Roger H. Epstein, Honolulu, with them on reply brief; Cades, Schutte, Fleming & Wright, Honolulu, of counsel), for taxpayer-appellant Aloha Airlines.

Kevin T. Wakayama, Deputy Atty. Gen., Honolulu, for Director of Taxation-appellee.

Dirk D. Snel, Atty., U.S. Dept. of Justice, Washington, D.C. (Sanford Sagalkin, Acting Asst. Atty. Gen., Peter R. Steenland, Atty., U.S. Dept. of Justice, Washington, D.C., and Walter M. Heen, U.S. Atty., Honolulu, on brief), for U.S. Dept. of Justice, amicus curiae.

Before RICHARDSON, C.J., LUM and NAKAMURA, JJ., MARUMOTO, Retired Justice in place of OGATA, J., disqualified, and MENOR, Retired Justice, assigned by reason of vacancy.

NAKAMURA, Justice.

Aloha Airlines, Inc. and Hawaiian Airlines, Inc. (hereafter Aloha and Hawaiian, respectively; the taxpayers, collectively) challenge the taxation of inter-island air carriers under the Public Service Company Tax Law, HRS Chapter 239, in these consolidated appeals from the Tax Appeal Court. They claim the assessment of a tax on the "gross income each year from the airline business" pursuant to HRS § 239-61 runs afoul...

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