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TAX APPEAL OF TRADE WIND TOURS OF HAWAII

No. 10762.

718 P.2d 1122 (1986)

In the Matter of the TAX APPEAL OF TRADE WIND TOURS OF HAWAII, INC., Taxpayer.

Intermediate Court of Appeals of Hawaii.

April 22, 1986.

Attorney(s) appearing for the Case

Arthur B. Reinwald (Ronald I. Heller, with him on briefs; Hoddick, Reinwald, O'Connor & Marrack, of counsel), Honolulu, for taxpayer-appellant.

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

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

TANAKA, Judge.

The tax appeal court upheld the assessment of general excise taxes against Trade Wind Tours of Hawaii, Inc. (Taxpayer) on the value of management and administrative services it furnished to its wholly owned subsidiary corporations. Taxpayer appeals claiming that (1) procedural errors were committed at the administrative level and in the court below and (2) the transactions involved are not taxable under the general excise law, Hawaii Revised Statutes...

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