Case Title: In re Tax Appeal of Johnson v. Director of Taxation, State of Hawaii

Citation: 

Docket Number: 

State: hawaii

Court: Hawaii Supreme Court

Date: 2006-06-15T00:00:00Z

Document:
No, 27738 ’
IN THE SUPREME COURT OF THE STATE OF BANAT‘

 

In the Matter of the Tax Appeal of

HENRY ©, JOHNSON (SHAREHOLDER), Taxpayer/Appellant/Appellant
and INTERNATIONAL RESOURCE RECOVERY, INC., Taxpayer/Appellant,

   
 
 
  
   
 

DIRECTOR OF TAXATION, STATE OF HAWAII, Appell

APPEAL FROM THE TAX APPEAL COURT
(TAX APPEAL CASE NO, 05-0066)

shat Ra G2 NO SE

   

Nakayama, J-, for the court)

Upon further review of the record, it appears that the
separate document rule under Rule 58 of the Hawai'i Rules of
Civil Procedure (HRCP) and our holding in Jenkins v, Cades
Schutte Fleming & Wright, 76 Hawai'i 115, 119, 869 P.2d 1334,
1338 (1994), does not apply to an appeal from a final decision by
a tax appeal court, and, thus, “no separate judgment is
required[.]” Alford v. City and County of Honolulu, 109 Hawai'i
14, 22, 122 P.34 809, 817 (2005). The Honorable Gary W. B.
Chang's December 30, 2006 “Order Granting Director of Taxation,
State of Hawaii's Motion to Dismiss Filed on November 21, 2005"
is an appealable decision pursuant to HRS § 232-19 (1993).

Therefore,

‘considered by: Moon, C.J., Levinson, Nakayama, Acoba, and Duffy, JJ

aaw4s
IT IS HEREBY ORDERED that the June 15, 2006 ‘order
Dismissing Appeal” is vacated, and the parties in this appellate
case shall continue to proceed with briefing.
DATED: Honolulu, Hawai'i, June 28, 2006.
FOR THE COURT:

Deuter 0 Preceuyare,

Associate Justice