1. Home
  2. Browse Decisions
  3. Haw.
  4. 46 Haw.
  5. 46 Haw. 292 (1963)
 

IN RE TAXES, AIEA DAIRY, LTD.

No. 4098.

46 Haw. 292 (1963)

380 P.2d 156

IN RE TAXES, AIEA DAIRY, LTD., CHARLES P. ANDERSON, AH HOW CHING AU (LUNALILO DAIRY), ABEL G. BRAZIL (BRAZIL DAIRY), ROBERT L. BROWN, HENRY COSTA, JR., ALFRED FERREIRA, ANTONE FERREIRA (WAIPAHU DAIRY), EDMUND S. FERREIRA, MANUEL FREITAS, RICHARD FREITAS, YASU FUJII, NOBORU FUJISUE, JOSEPH B. HILARIO, HYGIENIC DAIRY, LIMITED, GORDON K. ISHIKAWA (HAWAII LOA DAIRY), WALTER ISHIKAWA DAIRY, JOHN A. MEDEIROS, MOUNTAIN VIEW DAIRY, JOHN ORNELLAS, MICHAEL PESTANA, JR., ANTONE RUIS, JR. DBA LEHANO DAIRY, JOSEPH M. SALCEDO (KAIMI FARM), ABEL S. SANTOS (WAIKLOA DAIRY), EDWARD M. SHIMIZU, JAMES Y. SHIMIZU (PAHOA DAIRY), ROBERT M. SHIMIZU, ALFRED SOUZA DBA SOUZA BROS., J.D. SOUZA (HEEIA DAIRY), HENRY I. SUNG, JOE TEIXEIRA, JOHN S. TEIXEIRA, ANNIE H. TYAU DBA RED HILL DAIRY, WAIALAE NUI FARM, LTD., WAIALUA DAIRY, DAVID C. WONG DBA VALLEY VIEW FARM.

Supreme Court of Hawaii.

February 25, 1963.

Attorney(s) appearing for the Case

Frank D. Padgett (Robertson, Castle & Anthony with him on the briefs) for Appellants.

Ronald B. Greig, Deputy Attorney General (Nobuki Kamida, Deputy Attorney General, on the brief) for Tax Commissioner, Appellee.

TSUKIYAMA, C.J., CASSIDY, WIRTZ, JJ., CIRCUIT JUDGE TASHIRO, IN PLACE OF LEWIS, J., DISQUALIFIED, AND CIRCUIT JUDGE KITAOKA, IN PLACE OF MIZUHA, J., DISQUALIFIED.

OPINION OF THE COURT BY WIRTZ, J.

This matter arose out of assessments of general excise (gross income) taxes under R.L.H. 1945, Chapter 101 (now R.L.H. 1955, Chapter 117), the general excise tax law, for the period between November 1, 1954 and December 31, 1955, against a group of individual and corporate taxpayers, herein referred to as the "producers," who are engaged in the business of producing milk on the Island of Oahu and who are members of Dairymen's Milk...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases