Spirent Holding Corp. v. State, Department of Taxation

Opinion of the Court by

WATANABE, Acting C.J.

In this appeal, the Director of Taxation, State of Hawaii (Director or State) challenges the final judgment entered by the Tax Appeal Court of the State of Hawaii (tax appeal court) 1 on July 14, 2008 (final judgment) and two orders entered by the tax appeal court on March 7, 2008 (collectively, summary judgment orders), the first of which denied the Director’s December 11, 2007 motion for summary judgment and the second of which granted the October 24, 2007 motion for summary judgment filed by Taxpayer Appellant-Appellee Spirent Holding Corp. &…