[Download] "In Re Tax Appeal Of Trade Wind Tours Of Hawaii Inc." by Hawaii Court Of Appeals " Book PDF Kindle ePub Free
eBook details
- Title: In Re Tax Appeal Of Trade Wind Tours Of Hawaii Inc.
- Author : Hawaii Court Of Appeals
- Release Date : January 22, 1986
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
The tax appeal court upheld the assessment of general excise taxes against Trade Wind Tours of Hawaii, Inc. (Taxpayer) on the value of management and administrative services it furnished to its wholly owned subsidiary corporations. Taxpayer appeals claiming that (1) procedural errors were committed at the administrative level and in the court below and (2) the transactions involved are not taxable under the general excise law, Hawaii Revised Statutes (HRS) Chapter 237. We find no procedural errors and hold that In re C. Brewer & Co., Ltd., 65 Haw. 240, 649 P.2d 1155 (1982), compels our affirmance of the judgment below.