In re Tax Appeal of Cosmo World of Hawai'i, Inc. v. Kamikawa (Order Dismissing Appeal)

NO. 23348

IN THE SUPREME COURT OF THE STATE OF HAWAII

In the Matter of the Tax Appeal of

COSMO WORLD OF HAWAII, INC., KAUPULEHU MAKAI

VENTURE, KAUPULEHU WATER COMPANY, and

KAUPULEHU WASTE WATER COMPANY, Appellants-Appellants

vs.

RAY K. KAMIKAWA, DIRECTOR OF TAXATION,

STATE OF HAWAII, Appellee-Appellee

APPEAL FROM THE TAX APPEAL COURT

(TAX APPEAL CASE NO. 99-0137)

ORDER DISMISSING APPEAL

(By: 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 Hawaii Rules of Civil Procedure; and, thus, (2) this appeal is premature and we lack jurisdiction. See Jenkins v. Cades Schutte Fleming & Wright, 76 Hawaii 115, 869 P.2d 1334 (1994); HRS § 232-8. Therefore,

IT IS HEREBY ORDERED that this appeal is dismissed for lack of appellate jurisdiction.

DATED: Honolulu, Hawaii, July 12, 2000.