Navigate
Unreported Tax Court Decisions
Certain unreported tax court decisions relating to the subject of taxation the Department feels would be of interest to you are listed below.
NOTE: These opinions may no longer represent the opinions or views of the Department or the Attorney General of the State of Hawaii or may have been superseded by ubsequent changes in the Hawaii Revised Statutes.
Conveyance
| Date | Case No.(s) | Tax Law | In the Matter of the Tax Appeal of / Description |
|---|---|---|---|
| 05/10/90 | 2669 | CONVEYANCE | GENTRY-PACIFIC, LTD. |
General Excise
| Date | Case No.(s) | Tax Law | In the Matter of the Tax Appeal of / Description |
|---|---|---|---|
| 12/18/97 | 96-5208 | GENERAL EXCISE | BRADLEY PROPERTIES, LTD. |
| 11/25/97 | 96-5320 | GENERAL EXCISE | THE BOEING COMPANY (STIPULATED JUDGEMENT) |
| 10/20/97 | 97-5379 | GENERAL EXCISE | COMPUTER SCIENCES CORPORATION (STIPULATED JUDGEMENT) |
| 06/07/96 | 3630, 4235, 4683 | GENERAL EXCISE | OSMOSE WOOD PRESERVING, INC. (STIPULATED JUDGEMENT) |
| 12/27/91 | 2748, 2759 | GENERAL EXCISE | BISHOP SQUARE ASSOCIATES |
| 09/14/89 | 2486, 2497 | GENERAL EXCISE | MTL, INC. |
| 08/08/85 | 2232 | GENERAL EXCISE | MCDONALD'S RESTAURANTS OF HAWAII, INC. |
| 06/07/85 | 2127 | GENERAL EXCISE | TRADEWIND TOURS OF HAWAII, INC. |
| 05/20/83 | 1931 | GENERAL EXCISE | PANORAMA AIR TOUR, INC. |
| 02/09/82 | 1900 | GENERAL EXCISE | O. W. LIMITED PARTNERSHIP |
| 01/05/81 | 1880 | GENERAL EXCISE | E-Z SERVE, INC. |
| 08/11/80 | 1876 | GENERAL EXCISE | MABEL J. VAN VALKENBURG (STIPULATED JUDGEMENT) |
| 08/01/80 | 1875 | GENERAL EXCISE | PACIFIC MACHINERY, INC. |
| 01/04/80 | 1864 | GENERAL EXCISE | PACIFIC LAUNDRY CO., LTD. |
| 06/21/77 | 1733 | GENERAL EXCISE | HAWAII HOCHI, LTD. |
| 01/07/74 | 1450 | GENERAL EXCISE | VLADIMIR OSSIPOFF & ASSOCIATES, INC. |
| 09/11/70 | 1228 | GENERAL EXCISE | MURPHY MOTORS, LIMITED |
| 08/25/70 | 1236 | GENERAL EXCISE | PLANNING RESEARCH CORPORATION |
| 04/15/70 | 1250 | GENERAL EXCISE | HONOLULU PAPER COMPANY DIVISION OF BOISE CASCADE CORPORATION AND BLAKE, MOFFIT & TOWNE, DIVISION OF SAXON INDUSTRIES, INC. |
| 12/27/68 | 1122 | GENERAL EXCISE | HOSOI GARDEN MORTUARY, INC. |
Income
| Date | Case No.(s) | Tax Law | In the Matter of the Tax Appeal of / Description |
|---|---|---|---|
| 06/29/71 | CIVIL NO. 31552 | INCOME | WILLIAM S. MORIWAKI |
Net Income
| Date | Case No.(s) | Tax Law | In the Matter of the Tax Appeal of / Description |
|---|---|---|---|
| 01/05/81 | T.A. NO. 1889 | NET INCOME | CHARLES PANKOW ASSOCIATES |
| 02/01/79 | 1785, 1786, 1787, 1788, 1789, 1790, 1791, 1792 | NET INCOME | WILLIAM J. MCKINLEY, ET AL. |
Use
| Date | Case No.(s) | Tax Law | In the Matter of the Tax Appeal of / Description |
|---|---|---|---|
| 05/12/95 | 3055, 3089 | USE | AMERICAN EXPRESS TRAVEL RELATED SERVICES COMPANY, INC. |
| 05/25/81 | 1895 | USE | KAISER CEMENT CORPORATION |
| 01/09/75 | 1482 | USE | EUROCARS OF HAWAII, LTD. |