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IN RE GUNTZER

No. 4885.

469 P.2d 814 (1970)

In the Matter of the Tax Appeal of Vincent GUNTZER.

Supreme Court of Hawaii.

May 19, 1970.

Attorney(s) appearing for the Case

Hiroshi Sakai, Honolulu, Hawaii, for taxpayer-appellant.

Tany S. Hong and T. Bruce Honda, Deputy Attys. Gen., Honolulu, Hawaii, for Director of Taxation; Bertram T. Kanbara, Atty. Gen., on the brief.

Before RICHARDSON, C.J., MARUMOTO, ABE and LEVINSON, JJ., and OGATA, Circuit Judge, for KOBAYASHI, J., disqualified.

RICHARDSON, Chief Justice.

In this case, taxpayer Vincent Guntzer appeals from a decision of the Tax Appeal Court which held that his gross income from commissions earned as a trustee in bankruptcy was taxable under the General Excise Tax Law, HRS Chapter 237 (then Chapter 117 R.L.H. 1955). Appellant raises two points on this appeal. First, he claims that he is not a "person" "doing business" within the meaning of Chapter 237. Second, he contends that it is constitutionally...

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