NO. 29199



IN THE SUPREME COURT OF THE STATE OF HAWAI‘I




In the Matter of the Tax Appeal of


SPIRENT HOLDINGS CORP. & SUBSIDIARIES,
Petitioner/Taxpayer Appellant-Appellee,

vs.


DIRECTOR OF TAXATION, DEPARTMENT OF TAXATION, STATE OF HAWAI‘I,
Respondent/Appellee-Appellant.



CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS
(TAX APPEAL CASE NO. 06-0100)





ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI

(By: Duffy, J., for the court (1))

Petitioner/Taxpayer Appellant-Appellee Spirent Holdings Corp. & Subsidiaries' application for writ of certiorari, filed on August 27, 2009, is hereby rejected.

DATED: Honolulu, Hawai‘i, October 5, 2009.

Ronald I. Heller
for petitioner/taxpayer
appellant-appellee
on the application

Hugh R. Jones
and Damien A. Elefante,
Deputy Attorneys General,
for respondent/appellee-
appellant in opposition

Thomas Yamachika
for amicus curiae




1.      Considered by: Moon, C.J., Nakayama, Acoba, Duffy, and Recktenwald, JJ.