HRS 0232-0019 ANNOTATIONS

Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260.

Scope of review. 34 H. 515.

Valuation by tax appeal court fair and just. 13 H. 125. Court's determination of value can only be disturbed if clearly erroneous. 47 H. 41, 384 P.2d 287.

Notice of appeal, sufficiency, amendment. 35 H. 855.

Deputy tax commissioner has right to appeal. 44 H. 584, 358 P.2d 539.

Findings of tax appeal court are to be sustained unless shown to be erroneous, and burden of proof is on appellant. 53 H. 45, 487 P.2d 1070.