Narmore v. Kawafuchi

143 P.3d 1271 (2006)

In the Matter of the Tax Appeal of Bobby R. NARMORE, Appellant-Appellant

v.

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

No. 26812.

Supreme Court of Hawai`i.

September 29, 2006.

Bobby R. Narmore, appellant-appellant, on the briefs, pro se.

Hugh R. Jones and Damien A. Elefante, Deputy Attorneys General, on the briefs, for appellee-appellee.

NAKAYAMA, ACOBA, and DUFFY, JJ.; and LEVINSON, J., dissenting, with whom MOON, C.J., joins.

Opinion of the Court by ACOBA, J.

We hold that (1) Hawai`i Revised Statutes (HRS) § 232-17 (2001)[1] and…