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SUBWAY REAL EST. CORP. v. DIR. OF TAXATION

No. 26488.

129 P.3d 528 (2006)

110 Hawai`i 25

In the Matter of the TAX APPEAL OF SUBWAY REAL ESTATE CORP., Taxpayer-Appellee/Cross-Appellant v. DIRECTOR OF TAXATION, STATE OF HAWAI`I, Appellant/Cross-Appellee.

Supreme Court of Hawai`i.

February 28, 2006.

Attorney(s) appearing for the Case

Hugh R. Jones and Damien A. Elefante, Deputy Attorneys General, State of Hawai`i, on the briefs, for appellant/cross-appellee.

Miki Okumura, Lindalee K. Farm, and Donna H. Kalama (Goodsill Anderson Quinn & Stifel), Honolulu, on the briefs, for taxpayer-appellee/cross-appellant.

MOON, C.J., LEVINSON, NAKAYAMA, ACOBA, and DUFFY, JJ.

Opinion of the Court by ACOBA, J.

We hold in this appeal by Appellant-Cross-Appellee Director of Taxation, State of Hawai`i (the Director) from the March 9, 2004 final judgment of the Tax Appeal Court (the court)1 that (1) the rule of strict construction of statutes does not apply in this case to Hawai`i Revised Statutes (HRS) § 237-2 (2001 Repl.);2 (2) the Director's assessment of Hawai`i general excise...

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