Title: In re Tax Appeal of Alford v. City and County of Honolulu

State: hawaii

Issuer: Hawaii Supreme Court

Document:

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IN THE SUPREME COURT OF THE STATE OF HAWAI‘T = =

 

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IN THE MATTER OF THE TAX APPEAL

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SURVIVOR’ S TRUST, JERALD V.

KENNETH & SOPHIA ALFORD,
NOBUYUKT TSHIMA, MCPROUD

DUNLAP, SEVERN STARZYNSKT,
FAMILY TRUST, HHBW FAMILY LTD. PARTNERSHIP, RICHARD C. &
JOAN ELLIOTT, BRADLEY W. BRIXON REVOCABLE TRUST, TED &
KAREN L. SIMON, THOMAS KHOY FONG WONG, WESLEY N. & JANICE M.
CALLAHAN, JEFFERY J. & ELISA V. RUMMEL, ADLOPH & ERICA
LAEPPLE, WAYLAND S. DUDLEY, GRACE KAE, CAROL A. LAECHELT,
HUGH C. & BARBARA J. PAPE, RUSSELL ANDERSON, DAVID J. &
CAROL L. NOVICK, ERNEST W. & PAMELA TUTTLE, JOHN H. COLEMAN,
WALTER S. & TERRY A. LEONG, HAROLD L. PREEMAN, WILLIAM
KOWALSKI, HENRI P. § RYOKO KOSTERMANS, RICHARD'A. MOODY,
GERTRUD EBERWEIN, BRUCE F, CONNELL, ERNESTO V. CASTRO, ET AL.,
PEARL R. GROVES, GLENN H. MEYER, LEO A. & JEANNETTE M. YOUNG,
GLENN R. & CYNTHIA R. OAKES, PETER & TERRY T. CHAN, ALFONSO
J. & FUJIKO BAEZ, ALMA V. BROSIO, TRUSTEE, KAREN K. SCHUMANN,
AMERICAN TRUST CO. OF HAWAII, HARRIETTE W. RHODES, JOSEPH
MICHAEL MANKVITZ, JAMES W. WITT, WILLIS EDGAR III 6 LENA CHUNG
HOWARD, BLACK PEARL VENTURES, INC., BETTY JUNE CAULO, FRANK M.
NOWOESHA, MARSHA E. LEWIS, BERNARD J. GAINEY, FRANK J. HATA,
YOUNG FAMILY TRUST, KENDRICK WONG, RUSSELL & MAXINE ANDERSON,
YANG JA WANG, DENISE BAILEY EVANS, LEWIS G. WALDO, JAMES J.
SULLIVAN, LELAND M. GARRISON, SANG TEA BOBAY, HENRI PETRUS ‘&
RYOKO KOSTERMANS, PATRICIA RUDY, HERBERT Y.K. WONG, PAUL N.
ET AL., LOUIS W. & ALICIA Y. CROMPTON, DONALD S.

BEST,

ROBERTSON, ROY D. & MARILYN A. GUSTAFSON, CARL OLSON, DOROTHY

G. HOWARD, EDWARD RANDOLPH BROOKS & ARLENE SAYEKO KISHI, H.
& DORA M. ‘KANO,

HARRY MUEGGENBURG, VELMA JEAN BRIXON, JANES H.
AUGUSTUS TAGLIAFERRI, JACK M. & MARIE A. FELIZ, YOLO TRUST,
JUDY L. MOORE, PAUL R. & HELEN C. OLSON, WILLIAM C. WARREN,

GEORGE K. & SHARON D. IGI, MARY P. BERG, BRUCE HOLLIDAY, ALBERT

W. & BEVERLY A. FINK, PETER & MYUNG CHOI, SALISBURY RESTAURANT
ENTERPRISE, JAMES R. II & SANDRA R. JOHNSTON, MECHAM FAMILY
LIMITED PARTNERSHIP, MATTHEW H. @ MARY F. WITTEMAN, DANIEL W.
& SANDRA R. MOORMAN, RICHARD & KRISTINE BOSSELMANN, RONALD J.
SMERLING, FRANK & VIRGINIA REES, ANNE-MARIE VOLK, FRANKLIN M.
TOKIOKA, BARRY D. BERQUIST, WILLIAM R. KOWALSKI, JEANETTE M.

YOUNG, ERNESTO V, & NILA M. CASTRO, GAINEY TRUST, WILLIS E. 112

& LENA C. HOWARD, JOSEPH M. & DOROTHY M. MANKVITZ, NEALE FAMILY
TRUST, JOHN & NANCY COLEMAN, TRUSTEES JACK H. COLEMAN LIFETIME
‘TRUST, AMNW TRUST A, UNIVERSITY OF NORTH DAKOTA FOUNDATION,

aque
BARL STRINDEN TRUSTEE, PAPE REVOCABLE TRUST, ADOLPH & TRAUDE
(ERICA) LAEPPLE, MARGARET BEAQUIST, MATTHEW & MARY WITTEMAN
TRUST, LELAND M, GARRISON TRUST, HELFAND TRUST, PETER C. 6
MYUNG CHO, HAROLD & BETTE L. PREEMAN, HOLLIDAY ASSOCIATES,

INC., KAREN’ TAGGART, GEORGE K. & SHARON D. IGI, JUDY L. MOORE
4G’ PATRICIA HANSON, RICHARD K. RUDY, JAMES & MARGARET K.

SULLIVAN, DENISE B. ‘EVANS, WHITE SAND VENTURES, INC., ATILLA
(TED) & KAREN L. SIMON, BRADLEY BRIXON, TRUSTEE, DOROTHY
MILLER, SEVERN & GLORIA M. STARZYNSKI, CATHERINE GUIRING,

TRUSTEE, Appellants-Appellants

CITY AND COUNTY OF HONOLULU, Appellee-Appellee
No. 25275
MOTION FOR RECONSIDERATION
(TAX APPEAL CASE NOS. 00-0084 THROUGH 00-0104, 00-0106,
(00-0107, 00-0109, 00-0110, 00-0112 THROUGH 00-0169,

00-0171 THROUGH’ 00-0201, 01-0025, 01-0027 THROUGH
01-0115, 01-0117 THROUGH’ 01-0141)

NOVEMBER 25, 2005
ma RAT

(By: Moon, C.J., Levinson, Nakayama,
‘Acoba, and Duffy, JJ.)

Appellants-Appellants’ motion for reconsideration filed
on November 18, 2005, requesting that this court review its
opinion filed on November 10, 2005, affirming the tax appeal
court’s July 23, 2002 order granting in part and denying in part
Appellants’ motion for summary judgment, is hereby denied.

 

DATED: Honolulu, Hawai’

Roger S. Moseley (Moseley Yow~
Biehl Teugawa Law & Mizzi),

for appellants-appellants, ADR Gare

on the notion and
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