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NO. 23348 IN THE SUPREME COURT OF THE STATE OF HAWAI#I

In the Matter of the Tax Appeal of COSMO WORLD OF HAWAI#I, INC., KAUPULEHU MAKAI VENTURE, KAUPULEHU WATER COMPANY, and KAUPULEHU WASTE WATER COMPANY, Appellants-Appellants vs. RAY K. KAMIKAWA, DIRECTOR OF TAXATION, STATE OF HAWAI#I, Appellee-Appellee

APPEAL FROM THE TAX APPEAL COURT (TAX APPEAL CASE NO. 99-0137)

(By:

ORDER DISMISSING APPEAL Moon, C.J., Levinson, Nakayama, Ramil, and Acoba, JJ.)

Upon review of the record, it appears that: (1) the December 30, 1999 order granting summary judgment has not been reduced to a separate judgment, as required by Rule 58 of the Hawai#i Rules of Civil Procedure; and, thus, (2) this appeal is premature and we lack jurisdiction. See Jenkins v. Cades Schutte

Fleming & Wright, 76 Hawai#i 115, 869 P.2d 1334 (1994); HRS

Download In re Tax Appeal of Cosmo World of Hawai`i, Inc. v. Kamikawa.pdf

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