In Re Appeal Of Yerian

This is an appeal from a decision of the tax appeal court taken pursuant to the provisions ofR. L. H. 1935, § 1950, as amended by Haw. Laws 1939, Act 208, Ser. A-33, § 12. It involves the constitutionality of an assessment levied by the tax commissioner, pursuant to the provisions of the "Hawaii Unemployment Relief and Welfare Act,"*fn1 hereinafter referred to as the "Hawaii Welfare Act," upon the compensation received by Leo L. Yerian, Esquire, for the month of December, 1939, for services performed by him entirely within the Territory as the district manager of the Home Owners' Loan Corporation, an instrumentality of the United States, created and existing pursuant to the Act of Congress of June 13, 1933 (48 Stat. L., pt. 1, c. 64, p. 128, as amended, 12 USCA §§ 1463 et seq.). The taxpayer took a direct appeal from the assessment of the commissioner to the tax appeal court. The tax appeal court in a well considered opinion sustained the assessment. From the decision of the tax appeal court came the present appeal to this court.