[DOWNLOAD] "In Re Tax Appeal Of Pacific Marine & Supply Co." by Hawaii Supreme Court ~ Book PDF Kindle ePub Free

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eBook details

• Title: In Re Tax Appeal Of Pacific Marine & Supply Co.
• Author : Hawaii Supreme Court
• Release Date : January 12, 1974
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 70 KB

Description

Although the decision in T.A. No. 1148 differed from the decision in T.A. Nos. 1224, 1229, and 1288, apparently due to the particular disposition made by the Tax Appeal Court regarding a suggested constitutional issue pressed by taxpayer as to which, see infra, part II, the legally significant facts in all four cases are the same, and are specified in a Stipulation of Facts agreed to by the taxpayer, appellee, and by the Director of Taxation for the State of Hawaii, appellant. Taxpayer is a Hawaii corporation engaged in the business of making marine repairs, primarily to or upon ships and vessels. In performing its various obligations under its repair contracts,  taxpayer regularly parceled out certain portions of the total repair work to other corporations and business entities engaged in performing specialized services, including plumbing, welding, painting, insulation, roofing, and other specialities. Taxpayer filed annual general excise tax returns in which taxpayer claimed subcontracting deductions for its payment for the work it parceled out to other corporations and business entities noted above. These claimed deductions were disallowed by the Director of Taxation. The validity of these disallowed subcontracting deductions is the central legal issue before us on this appeal.

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