Title: In re Tax Appeal of Cosmo World of Hawaii, Inc. v. Kamikawa

State: hawaii

Issuer: Hawaii Supreme Court

Document:

NO. 23348 IN THE SUPREME COURT OF THE STATE OF HAWAI#I In the Matter of the Tax Appeal of COSMO WORLD OF HAWAI#I, INC., KAUPULEHU MAKAI VENTURE, KAUPULEHU WATER COMPANY, and KAUPULEHU WASTE WATER COMPANY, Appellants-Appellants vs. RAY K. KAMIKAWA, DIRECTOR OF TAXATION, STATE OF HAWAI#I, Appellee-Appellee APPEAL FROM THE TAX APPEAL COURT (TAX APPEAL CASE NO. 99-0137) ORDER DISMISSING APPEAL (By: Moon, C.J., Levinson, Nakayama, Ramil, and Acoba, JJ.) Upon review of the record, it appears that: (1) the December 30, 1999 order granting summary judgment has not been reduced to a separate judgment, as required by Rule 58 of the Hawai#i Rules of Civil Procedure; and, thus, (2) this appeal is premature and we lack jurisdiction. See Jenkins v. Cades Schutte Fleming & Wright, 76 Hawai#i 115, 869 P.2d 1334 (1994); HRS § 232-8. Therefore, 2 IT IS HEREBY ORDERED that this appeal is dismissed for lack of appellate jurisdiction. DATED: Honolulu, Hawai#i, July 12, 2000. RONALD T. Y. MOON, Chief Justice STEVEN H. LEVINSON, Associate Justice PAULA A. NAKAYAMA, Associate Justice MARIO R. RAMIL, Associate Justice SIMEON R. ACOBA, JR., Associate Justice