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WASSON-BENDON PARTNERS v. KAMIKAWA

No. 22403.

999 P.2d 865 (2000)

93 Hawai`i 267

In the Matter of the Tax Appeal of WASSON-BENDON PARTNERS, Appellant, v. Ray K. KAMIKAWA, Director of Taxation, State of Hawaii, Appellee.

Intermediate Court of Appeals of Hawai`i.

Certiorari Denied June 2, 2000.

Attorney(s) appearing for the Case

Gary G. Grimmer, (Carlsmith Ball Wichman Case & Ichiki), on the briefs, for appellant.

Christopher J. Muzzi, Deputy Attorney General, State of Hawai`i, on the briefs, for appellee.

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

Opinion of the Court by LIM, J.

Appellant Wasson-Bendon Partners (Taxpayer) appeals the adverse November 18, 1998 Judgment of the tax appeal court, in favor of Appellee Ray K. Kamikawa, Director of Taxation, State of Hawai`i (the State), and the court's March 23, 1999 Order Denying Taxpayer's Rule 52(b) Motion to Amend Findings and Make Additional Findings and Amend Judgment.

We affirm because Taxpayer's provision of medical equipment and ancillary services...

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