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IN RE SMART

No. 5254.

505 P.2d 1179 (1973)

In the Matter of the Tax Appeal of Richard SMART, Taxpayer.

Supreme Court of Hawaii.

January 30, 1973.

Attorney(s) appearing for the Case

Johnson H. Wong, Deputy Atty. Gen., Honolulu (George Pai, Atty. Gen., with him on the briefs), for appellant.

J. Garner Anthony, Honolulu, Anthony, Hoddick, Reinwald & O'Connor, of counsel, Honolulu, for appellee.

Before RICHARDSON, C.J., and MARUMOTO, ABE, LEVINSON and KOBAYASHI, JJ.

RICHARDSON, Chief Justice.

The Director of Taxation (Director) brings this interlocutory appeal from an adverse decision by the tax appeal court on its motion to dismiss the complaint of Richard Smart (Taxpayer).

The sole issue is whether the tax appeal court has jurisdiction under HRS § 40-35 to entertain Taxpayer's appeal.

The facts in this case are not in dispute. Taxpayer received a tax bill in October, 1970 for real property located in the...

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