Hawaii Intermediate Court of Appeals April 22, 1986, NO. 10762 (In re the Tax Appeal of Trade Wind Tours of Hawaii, Inc.)
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United States · · · 22-04-1986
*261OPINION OF THE COURT BY
TANAKA, J.
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.
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