In re Taxes Hawi Mill & Plantation Co.
Citations
- 23 Haw. 46
- 1915 Haw. LEXIS 8
Syllabus
<p>Taxation — enterprise for profit — net profits — depreciation.</p> <p>In ascertaining the net profits of an enterprise for profit under R. L. 1915, Sec. 1241, moneys laid out in necessary improvements, as well as the bare running expenses, are to be deducted, but a further sum for estimated depreciation of plant is not deductible.</p> <p>Same — factors to be considered,.</p> <p>The earning power of an enterprise for profit is a potent factor, but not the only factor, to be considered in assessing an enterprise for profit. The value of the separate items of property making up the whole is to be taken into consideration.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
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Source: CourtListener parenthetical corpus (CC0).
Judges: Quarles, Robertson, Watson
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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