Legal Opinion
Tax Appeal of Lewis v. Kawafuchi
Hawaii Intermediate Court of Appeals
Decided July 26, 2005No. 26431PublishedCited by 3 opinions
1Opinion of the Court
Opinion of the Court by
FUJISE, J.
Appellanb-Appellant Donald A. Lewis (Lewis) appeals the “Order Granting in Part and Denying in Part Director of Taxation, State of Hawaii’s Motion to Dismiss and for Rule 11 Sanctions Filed on October 6, 2003” and the “Order Denying Taxpayer/Appellant Donald A. Lewis’ [sic] Supplemental Motion and Memo filed on November 14, 2003,” both filed by the Tax Appeals Court (TAC)1 on February 4, 2004. We affirm.
I
In January 1996, Lewis started Perfect Title Company. Lewis maintained that his company conducted its business, performing title searches on property, within…
2Cases cited10 opinions
- Bankers Trust Co. v. MallisSupreme Court of the United States · 1978
- Jenkins v. Cades Schutte Fleming & WrightHawaii Supreme Court · 1994
- BDM, INC. v. Sageco, Inc.Hawaii Supreme Court · 1976
- Bettencourt v. BettencourtHawaii Supreme Court · 1995
- Price v. Obayashi Hawaii Corp.Hawaii Supreme Court · 1996
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3Cited by3 opinions
- Tax Appeal of Alford v. City & County of HonoluluHawaii Supreme Court · 2005
- Accenture Sub, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 2022
- Tax Appeal of Lewis v. KawafuchiHawaii Intermediate Court of Appeals · 2005