Tax Appeal of Grace Business Development Corp. v. Kamikawa

Opinion of the Court by

MOON, C. J.

We granted the application of the petitioner-appellee Ray K. Kamikawa, Director of Taxation, State of Hawai'i [hereinafter, the Director] for a writ of certiorari on December 9, 1999 to review the decision of the Intermediate Court of Appeals (ICA). See Grace Business Dev. Corp. v. Kamikawa, 92 Hawai'i 659, 994 P.2d 591, 1999 WL 993904 (Haw.Ct.App.1999) [hereinafter, the ICA’s majority opinion or the majority]. The majority reversed the tax appeal court’s dismissal of respondent-appellant Grace Business Development Corporation’s (Grace) claim against the…