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GRACE BUSINESS DEV. CORP. v. KAMIKAWA

No. 22028.

994 P.2d 591 (1999)

92 Hawai`i 659

In the Matter of the Tax Appeal of GRACE BUSINESS DEVELOPMENT CORPORATION, Plaintiff-Appellant, v. Ray K. KAMIKAWA, Director of Taxation, State of Hawaii, Defendant-Appellee.

Intermediate Court of Appeals of Hawai`i.

Certiorari Granted December 8, 1999.

Attorney(s) appearing for the Case

Steven L. Rinesmith, Roger S. Moseley, and Cathy Lee Sekiguchi, on the briefs, Honolulu, for plaintiff-appellant.

Eric S.T. Young, Honolulu, and Michael H. Hosokawa, on the briefs, for defendant-appellee.

BURNS, C.J., ACOBA, and LIM, JJ.

Opinion of the Court by LIM, J.

Plaintiff-Appellant Grace Business Development Corporation (Grace) appeals from the Judgment of the Tax Appeal Court, dismissing for lack of jurisdiction Grace's Complaint for Refund of Taxes, and Declaratory Judgment and Injunctive Relief, and from its underlying order granting the motion to dismiss filed by Defendant-Appellee Ray K. Kamikawa, Director of Taxation, State of Hawai`i (the Director or the State), and denying Grace's motion...

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