Case Name: BISHOP TRUST COMPANY, LIMITED AND SAMUEL W. WILCOX, EXECUTORS OF THE ESTATE OF ELSIE HART WILCOX v. EDWARD J. BURNS, DIRECTOR OF TAXATION OF THE STATE OF HAWAII
Court: Supreme Court of the State of Hawaii
Jurisdiction: Hawaii
Decision Date: 1963-05-17
Citations: 46 Haw. 474
Docket Number: No. 4173
Parties: BISHOP TRUST COMPANY, LIMITED AND SAMUEL W. WILCOX, EXECUTORS OF THE ESTATE OF ELSIE HART WILCOX v. EDWARD J. BURNS, DIRECTOR OF TAXATION OF THE STATE OF HAWAII.
Judges: Tsukiyama, C.J., Cassidy, Wirtz, JJ., Circuit Judge Tashiro, in Place of Mizuha, J., Disqualified, and Circuit Judge King, in Place of Circuit J udge Hewitt, Retired.
Reporter: Hawaii Reports
Volume: 46
Pages: 474–474

Head Matter:
BISHOP TRUST COMPANY, LIMITED AND SAMUEL W. WILCOX, EXECUTORS OF THE ESTATE OF ELSIE HART WILCOX v. EDWARD J. BURNS, DIRECTOR OF TAXATION OF THE STATE OF HAWAII.
No. 4173.
May 17, 1963.
Tsukiyama, C.J., Cassidy, Wirtz, JJ., Circuit Judge Tashiro, in Place of Mizuha, J., Disqualified, and Circuit Judge King, in Place of Circuit J udge Hewitt, Retired.
J. Russell Cades and Harold 8. Wright (Smith, Wild, Beebe <& Cades) for the petition.

Opinion:
Per Curiam.
The petition for rehearing in the above-entitled canse is denied without argument.