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HONOLULU STAR BULLETIN v. BURNS

No. 4700.

50 Haw. 603 (1968)

446 P.2d 171

HONOLULU STAR BULLETIN, LIMITED, v. EDWARD J. BURNS, DIRECTOR OF TAXATION, STATE OF HAWAII.

Supreme Court of Hawaii.

October 28, 1968.

Attorney(s) appearing for the Case

Harold S. Wright (Smith, Wild, Beebe & Cades of counsel) for plaintiff-appellant.

Melvin K. Soong, Deputy Attorney General (Bert T. Kobayashi, Attorney General, with him on the brief), for defendant-appellee.

RICHARDSON, C.J., MARUMOTO, ABE, LEVINSON, JJ., AND CIRCUIT JUDGE WONG ASSIGNED BY REASON OF VACANCY.

OPINION OF THE COURT BY WONG, CIRCUIT JUDGE.

Not only is the issue involved in this appeal — the determination of the general excise tax rate applicable to plaintiff-appellant's (hereafter "plaintiff") advertising revenues — identical with that in Advertiser Publishing Co. v. Fase, 43 Haw. 154 (1959), aff'd 279 F.2d 636 (9th Cir.1960), but by stipulation of the parties...

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