IN RE PACIFIC MARINE & SUPPLY CO., LTD.

No. 5447.

524 P.2d 890 (1974)

In the Matter of the Tax Appeal of PACIFIC MARINE & SUPPLY CO., LTD., Taxpayer.

Supreme Court of Hawaii.

July 12, 1974.


Attorney(s) appearing for the Case

Richard Y. Wada, Deputy Atty. Gen., State of Hawaii, Honolulu, for appellant.

Hiram L. Fong, Jr., Honolulu (Fong, Miho & Robinson, Honolulu, of counsel), for appellee.

Before RICHARDSON, C.J., and KOBAYASHI, OGATA, MENOR, JJ., and M. DOI, Circuit Judge, in place of LEVINSON, J., absent from the State.


OGATA, Justice.

This is an appeal from the Judgment of the Tax Appeal Court, filed January 17, 1973, following and based on a stipulation by and between the parties as to the exact amount of subcontracting deductions to be allowed to taxpayer under the principles of law enunciated in a written Decision of the Tax Appeal Court dated April 1, 1971. In the said Decision, the Tax Appeal Court disposed of the taxpayer's four appeals from deficiency assessments made by...

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