In re the Tax Appeal of Island Holidays, Ltd.
Cases that cite this one
3 later published cases cite this decision.
- Tax Appeal of Subway Real Estate Corp. v. Director of Taxation (Haw. 2006)
- In re the Tax Appeal of the Queen's Medical Center (Haw. 1983)
- In re the Tax Appeal of Brewer & Co. (Haw. 1982)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
Appellant has petitioned for rehearing in this case upon the sole ground that the decision of this court was upon a question which had not been briefed or argued. The petition does not set forth any points or authorities relied upon to establish that the decision was erroneous.
The contention of appellant in this appeal has been that the distribution of previously taxed income by a joint venture to its members is not subject to general excise taxation. The appellee has contended that the payments to appellant were for services rendered to the joint venture and were therefore subject to tax, relying by analogy upon the treatment of such income for net income tax purposes. While rejecting the reasoning of appellee, this court has upheld the contention of appellee that payments to a joint venturer for services may be subject to general excise taxation notwithstanding that such payments constitute a distribution of joint venture income. The decision turned upon a point which had been briefed and argued, although this court relied upon a statute to which the parties had not directed attention.
No ground for rehearing having been presented, the petition for rehearing is denied.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.