NO. 26431



IN THE SUPREME COURT OF THE STATE OF HAWAI`I




In the Matter of the Tax Appeal of DONALD A. LEWIS,
Petitioner-Appellant-Appellant,


vs.


KURT KAWAFUCHI, DIRECTOR OF DEPARTMENT OF TAXATION, STATE OF
HAWAI`I, Respondent-Appellee-Appellee.



CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS
(TAX APPEAL CASE NO. 03-0202)



ORDER DISMISSING CERTIORARI PROCEEDING
(By Moon, C.J., Levinson, Nakayama, Acoba and Duffy, JJ.)

Upon further consideration of the records and files in this case, it appearing that the writ of certiorari herein was improvidently granted,

IT IS HEREBY ORDERED that this certiorari proceeding is dismissed.

DATED: Honolulu, Hawai`i, August 8, 2005.


Donald A. Lewis,
petitioner-appellant-
appellant, pro se
on the writ

Hugh R. Jones and
Nathan S.C. Chee,
Deputy Attorneys General,
State of Hawai`i, for
respondent-appellee-
appellee
on response