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LEWIS v. KAWAFUCHI

No. 26431.

116 P.3d 711 (2005)

In the Matter of the Tax Appeal of Donald A. LEWIS, Appellant-Appellant, v. Kurt KAWAFUCHI, Director of Department of Taxation, State of Hawai`i, Appellee-Appellee.

Intermediate Court of Appeals of Hawai`i.

Certiorari Granted July 26, 2005.

Attorney(s) appearing for the Case

Donald A. Lewis, on the briefs, Pro Se Appellant-Appellant.

Hugh R. Jones and Nathan S.C. Chee, Deputy Attorneys General, on the briefs, for Appellee-Appellee Director of Department of Taxation, State of Hawai`i.

LIM and FUJISE, JJ.; with WATANABE, Acting C.J., Concurring Separately.

Opinion of the Court by FUJISE, J.

Appellant-Appellant Donald A. Lewis (Lewis) appeals the "Order Granting in Part and Denying in Part Director of Taxation, State of Hawaii's Motion to Dismiss and for Rule 11 Sanctions Filed on October 6, 2003" and the "Order Denying Taxpayer/Appellant Donald A. Lewis' [sic] Supplemental Motion and Memo filed on November 14, 2003," both filed by the Tax Appeals Court (TAC)1 on February 4, 2004. We affirm...

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