Tax Appeal of Director of Taxation v. Medical Underwriters of California

Opinion of the Court by

NAKAYAMA, J.

Appellant/Cross-Appellee, director of taxation, State of Hawai'i (“director”), appeals from the following orders and judgment of the tax appeal court: 1 (1) the April 1, 2004 “Order Regarding Director of Taxation, State of Hawaii’s Motion for Summary Judgment”; (2) the September 13, 2004 “Order Granting Appellee Medical Underwriters of California’s Motion for Partial Summary Judgment Filed August 10, 2004”; (3) the September 13, 2004 “Final Judgment”; and (4) the January 18, 2005 order denying the director’s motion for reconsideration. On appeal, the…