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NOTE: These opinions may no longer represent the opinions or views of the Department or the Attorney General of the State of Hawaii or may have been superseded by subsequent changes in the Hawaii Revised Statutes.

Conveyance

Unreported Tax Court Decisions – Conveyance, by Date
Date Case No.(s) Tax Law In the Matter of the Tax Appeal of / Description
05/10/90 2669 CONVEYANCE GENTRY-PACIFIC, LTD.

[Top]

General Excise

Unreported Tax Court Decisions – General Excise, by Date
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.

[Top]

Income

Unreported Tax Court Decisions – Income, by Date
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

[Top]

Net Income

Unreported Tax Court Decisions – Net Income, by Date
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.

[Top]

Use

Unreported Tax Court Decisions – Use, by Date
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.

[Top]