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IN RE TAXES, KENNETH K. KOBAYASHI

No. 4125.

44 Haw. 584 (1961)

358 P.2d 539

IN RE TAXES, KENNETH K. KOBAYASHI.

Supreme Court of Hawaii.

January 10, 1961.

Attorney(s) appearing for the Case

Shiro Kashiwa, Attorney General, and Ronald B. Greig, Deputy Attorney General, for appellant.

Yasutaka Fukushima for appellee.

TSUKIYAMA, C.J., CASSIDY, WIRTZ, JJ., CIRCUIT JUDGE HEWITT IN PLACE OF LEWIS, J., DISQUALIFIED, AND CIRCUIT JUDGE HAWKINS IN PLACE OF FORMER ASSOCIATE JUSTICE MARUMOTO, RESIGNED.

OPINION OF THE COURT BY CASSIDY, J.

This is an appeal taken by J.A. Bell as Deputy Tax Commissioner of the Territory of Hawaii from a decision of the tax appeal court holding invalid an additional assessment of general excise tax against the appellee, a building contractor. The assessment was on income claimed by the deputy tax commissioner to be allocable to receipts for dwellings constructed by the taxpayer on lots sold...

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