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MATTER OF TAX APPEAL OF QUEEN'S MED. CTR.

No. 10120.

715 P.2d 349 (1985)

In the Matter of the TAX APPEAL OF the QUEEN'S MEDICAL CENTER, Taxpayer.

Intermediate Court of Appeals of Hawaii.

Certiorari Granted June 25, 1985.

Attorney(s) appearing for the Case

Ronald I. Heller (Arthur B. Reinwald with him on briefs; Hoddick, Reinwald, O'Connor & Marrack, of counsel), Honolulu, for appellant.

Diane T. Kawauchi, Deputy Corp. Counsel, City and Co. of Honolulu, for appellee.

Before BURNS, C.J., and HEEN and TANAKA, JJ.

HEEN, Judge.

The Queen's Medical Center (Queen's) appeals from the Findings of Fact and Conclusions of Law and Judgment of the Tax Appeal Court (TAC). We affirm.

Queen's is a nonprofit Hawaii corporation operating a hospital in Honolulu. On the same parcel of land as the hospital is located, Queen's constructed a ten-story building called the Physician's Office Building (POB)1 and an automobile parking structure.

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