Citation Codes Equivalent Citations citation codes Docket Number No. 4173. Attorney(S) J. Russell Cades Harold S. Wright ( Smith, Wild, Beebe Cades) for the Judges Per Curiam. See more information ... Smart Summary Please sign up to generate summary. 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. Per Curiam. The petition for rehearing in the above-entitled cause is denied without argument.