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MATTER OF PACIFIC MACHINERY, INC.

No. 8020.

647 P.2d 288 (1982)

In the Matter of the Tax Appeal of PACIFIC MACHINERY, INC., Taxpayer.

Supreme Court of Hawaii.

June 30, 1982.

Attorney(s) appearing for the Case

Allan S. Chock, Deputy Atty. Gen., Honolulu, on brief for Dept. of Taxation.

Michael A. Shea and C. Michael Hare, Honolulu (Cades, Schutte, Fleming & Wright, Honolulu, of counsel), for appellee Pacific Machinery.

Before RICHARDSON, C.J., and LUM, NAKAMURA, PADGETT and HAYASHI, JJ.

PER CURIAM.

This is an appeal from a judgment of the Tax Appeal Court in favor of the taxpayer. Section 237-20, HRS, is entitled "Principles applicable in certain situations." The last sentence of that section reads:

The reimbursement of costs or advances made for or on behalf of one person by another shall not constitute gross income of the latter, unless the person receiving such reimbursement also receives additional monetary consideration for making such...

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