Title: In re Tax Appeal of Director of Taxation, State of Hawaii v. Medical Underwriters of California

State: hawaii

Issuer: Hawaii Supreme Court

Document:

*** NOT FOR PUBLICATION *

 

No. 27137

IN THE SUPREME COURT OF THE STATE OF HAWAT'T |v

oo

We SI 1nr saz

aad

 

TH TE WROTER OG HE TK APPEAL ge
rescron oF taxRTrON, state GF HAVRE, Appellant-Appediee,

MEDICAL UNDERWRITERS OF CALIFORNIA, Appellee-Appellant.

APPEAL FROM THE TAX APPEAL COURT
(EASE NO. 00-0061)
(ey: Mabyanas Se Tor the cbure)

Upon review of the record, st appears that an order
disposing of the January 28, 2005 motion has not been entered on
the record of Tax Appeal Case No, 00-0061. sige HRAP 4a) (5)("A
Judgnent or order is entered when it ds filed in the office of
the clerk of the court."). The January 28, 2005 motion was not
Gooned denied under the 90-day provision of HRAP 4(a) (3) inasmuch
as the January 28, 2005 motion was not filed within ten days
after entry of the September 13, 2004 final judgment. Absent
entry of an order disposing of the Janvary 28, 2005 notion, this
appeal is prenature and we lack jurisdiction, See HRS § 232-19)
Tax Appeal Court Rule 2, Therefore,

IT 15 HEREBY ORDERED that this appeal is dismissed for
lack of appellate jurisdiction.

DATE!

 

Desa rece,

Associate Justice

 

 

‘considered by: Moon, C.J., Levinson, Nakayama, Acoba, and
a3.