Exemption of corporation operating a nonprofit medical and hospital service program under contract with individuals and groups. Att. Gen. Op. 64-6.

Rule of Strict Construction in Tax Cases, a Question of Classification or Exemption, Arthur B. Reinwald, 11 HBJ 98.

Charitable trust doing business within Territory liable for excise tax. 33 H. 371.

Where primary purpose of rental activity was not production of income, rental income was exempt from tax under subs. (b)(3). 53 H. 1, 486 P.2d 396.

Statutes granting exemptions are strictly construed against taxpayer. 56 H. 321, 536 P.2d 91.

Derogation from common rate is an exemption and strictly construed. 56 H. 644, 547 P.2d 1343.

Maintenance of a nonprofit retirement residence for the elderly as a charitable purpose. 63 H. 199, 624 P.2d 1346.

Income to exempt organization from work performed by resident beneficiaries had primary purpose of producing income. 65 H. 199, 649 P.2d 1126.

Interest payments received from sale of real property not exempt. 65 H. 199, 649 P.2d 1126.

"Rental" income from residents and staff did not have primary purpose of producing income. 65 H. 199, 649 P.2d 1126.

Operation of a parking garage and physician's office building are not hospital activities "as such" that exempts the income derived from taxation. 66 H. 318, 661 P.2d 1201.

Cited: 41 H. 615, 617.