Tax Appeal of Rhoads v. Okamura

Opinion of the Court by

RAMIL, J.

Appellant Neil Rhoads appeals from the judgment of the Tax Appeal Court, the Honorable Gary W.B. Chang presiding, granting summary judgment in favor of the Director of the Department of Taxation (Director). Rhoads alleges the following points of error: (1) the Tax Appeal Court’s final judgment is invalid due to being untimely; (2) the Tax Appeal Court erred by denying Rhoads the opportunity to enter testimony on the Director’s motion to dismiss or, in the alternative, for summary judgment; (3) the Tax Appeal Court erred by not interpreting “ambiguities” in the…