Aregger v. State, Department of Taxation

Opinion of the Court by

FOLEY, Presiding J.

Appellants-Appellants Daniel Aregger and Susan Rogers-Aregger (the Areggers) appeal from the “Order Granting Appellee Director of Taxation, State of Hawaii’s Motion to Dismiss (Filed April 21, 2009)” filed on August 26, 2009 in the Tax Appeal Court of the State of Hawaii 1 (tax appeal court). Ap-pellee-Appellee Director of Taxation, State of Hawaii, (the Director) filed a motion to dismiss the Areggers’ appeal on the grounds that the tax appeal court lacked subject matter jurisdiction over the appeal because the Areggers’ Notice of Appeal (Notice of…