Court Opinion

ID: 9352618
Source: CourtListenerOpinion
Date Created: 2023-01-09 00:02:45.45961+00
Date Added: 2024-06-11T16:58:12.306964
License: Public Domain

Electronically Filed
                                                     Supreme Court
                                                     SCWC-XX-XXXXXXX
                                                     06-JAN-2023
                                                     01:40 PM
                                                     Dkt. 8 ODSAC

                          SCWC-XX-XXXXXXX

           IN THE SUPREME COURT OF THE STATE OF HAWAI‘I

       IN THE MATTER OF THE TAX APPEAL OF JEFFREY S. LINDNER
                      AND MOLOA‘A FARMS, LLC,
            Petitioners/Taxpayers-Appellants-Appellees.

          CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS
    (CAAP-XX-XXXXXXX; CASE NO. 1TX14-1-0241 (Consolidated with
  1TX 14-1-0242; 1TX 14-1-0276 and 1TX 14-1-0277; 1TX 15-1-0326
                        and 1TX 15-1-0327))

        ORDER DISMISSING APPLICATION FOR WRIT OF CERTIORARI
(By: Recktenwald, C.J., Nakayama, McKenna, Wilson, and Eddins, JJ.)

           It appearing that the judgment on appeal in the above-

referenced matter not having been filed by the Intermediate

Court of Appeals at the time the application for writ of

certiorari was filed, see Hawaiʻi Revised Statutes § 602-59(a)

(2017); see also Hawaiʻi Rules of Appellate Procedure (“HRAP”)

Rule 36(b)(1) (2016),

           IT IS HEREBY ORDERED that Petitioners’ application for

writ of certiorari, filed December 28, 2022, is dismissed

without prejudice to re-filing the application pursuant to HRAP

Rule 40.1(a) (2017) (“The application shall be filed within 30
days after the filing of the intermediate court of appeals’

judgment on appeal or dismissal order, unless the time for

filing the application is extended in accordance with this

Rule.”).

           DATED: Honolulu, Hawaiʻi, January 6, 2023.

                               /s/   Mark E. Recktenwald

                               /s/   Paula A. Nakayama

                               /s/   Sabrina S. McKenna

                               /s/   Michael D. Wilson

                               /s/   Todd W. Eddins

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