Tax Appeal of Lewis v. Kawafuchi

116 P.3d 711 (2005)

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

v.

Kurt KAWAFUCHI, Director of Department of Taxation, State of Hawai`i, Appellee-Appellee.

No. 26431.

Intermediate Court of Appeals of Hawai`i.

June 20, 2005.

Certiorari Granted July 26, 2005.

Donald A. Lewis, on the briefs, Pro Se Appellant-Appellant.

Hugh R. Jones and Nathan S.C. Chee, Deputy Attorneys General, on the briefs, for Appellee-Appellee Director of Department of Taxation, State of Hawai`i.

LIM and FUJISE, JJ.; with WATANABE, Acting C.J., Concurring Separately.

Opinion of the Court by FUJISE, J.

Appel…