Party Name:
HAWAIIAN TRUST COMPANY, LIMITED, TRUSTEE UNDER THE WILL AND OF THE ESTATE OF JULIAN MONSARRAT, DECEASED, v. WILLIAM BORTHWICK, TAX COMMISSIONER OF THE TERRITORY OF HAWAII.
Attorney:
L. Jenks ( Anderson, Marx, Wrenn & Jenks and Smith, Wild, Beebe & Cades on the briefs), for the taxpayer. R. V. Lewis, Deputy Attorney General ( S. B. Kemp, Attorney General, with her on the brief), for the tax commissioner.
Judge Panel:
CIRCUIT JUDGE MATTHEWMAN IN PLACE OF COKE, C. J., DISQUALIFIED, CIRCUIT JUDGE STAFFORD IN PLACE OF PETERS, J., DISQUALIFIED, AND CIRCUIT JUDGE MCLAUGHLIN IN PLACE OF KEMP, J., DISQUALIFIED.