MATTER OF O.W. LTD. PARTNERSHIP

No. 8659.

668 P.2d 56 (1983)

In the Matter of the Tax Appeal of O.W. LIMITED PARTNERSHIP.

Intermediate Court of Appeals of Hawaii.

August 18, 1983.


Attorney(s) appearing for the Case

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

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

Before BURNS, C.J., and HEEN and TANAKA, JJ.


TANAKA, Judge.

This appeal is from a judgment of the tax appeal court holding the taxpayer, O.W. Limited Partnership (OWLP), not liable for additional general excise taxes assessed for the years 1974 through 1977.

The issues on appeal are (1) whether the tax appeal court properly admitted extrinsic evidence concerning a written joint operating agreement and (2) whether the evidence supports the tax appeal court's Findings of Fact Nos. 8, 10, 11, 14, and 15...

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