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MATTER OF QUEEN'S MEDICAL CENTER

No. 8585.

661 P.2d 1201 (1983)

In the Matter of the Tax Appeal of The QUEEN'S MEDICAL CENTER, Taxpayer.

Supreme Court of Hawaii.

Reconsideration Denied June 2, 1983.

Attorney(s) appearing for the Case

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

Arthur B. Reinwald, Honolulu (Ronald I. Heller, Honolulu, with him on brief; Hoddick, Reinwald, O'Connor & Marrack, Honolulu, of counsel), for appellee Taxpayer.

Before LUM, Acting C.J., NAKAMURA, PADGETT and HAYASHI, JJ., and HUDDY, Circuit Judge, Assigned by Reason of Vacancy.

NAKAMURA, Justice.

The Tax Appeal Court declared the gross income from the operation of an office building and an adjoining parking lot by The Queen's Medical Center (Queen's or the taxpayer) exempt from the tax imposed by HRS § 237-13(10)1 because it found "the primary purpose for the taxpayer's activities in the Physicians Office Building and parking facility was to furnish better, more...

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