DIRECTOR OF TAXATION v. MEDICAL UNDERWRITER

No. 27023.

166 P.3d 353 (2007)

In the Matter of the TAX APPEAL OF DIRECTOR OF TAXATION, State of Hawai`I, Appellant/Cross-Appellee, v. MEDICAL UNDERWRITERS OF CALIFORNIA, Taxpayer-Appellee/Cross-Appellant.

Supreme Court of Hawai`i.

August 30, 2007.


Attorney(s) appearing for the Case

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

Russell L. Ching and Randall I. Morikawa of Ching, Yuen & Morikawa, Honolulu, and Roy Y. Yempuku of the law offices of Roy Y. Yempuku, on the briefs, for taxpayer-appellee/cross-appellant.

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


Opinion of the Court by NAKAYAMA, J.

Appellant/Cross-Appellee, director of taxation, State of Hawai`i ("director"), appeals from the following orders and judgment of the tax appeal court:1 (1) the April 1, 2004 "Order Regarding Director of Taxation, State of Hawaii's Motion for Summary Judgment"; (2) the September 13, 2004 "Order Granting Appellee Medical Underwriters of California's Motion for Partial Summary Judgment Filed August 10...

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