IN RE TAX APPEAL OF COSMO WORLD OF HI. v. KAMIKAWA, 23348 (Haw. 7-12-2000)

In the Matter of the Tax Appeal of COSMO WORLD OF HAWAII, INC., KAUPULEHU MAKAI VENTURE, KAUPULEHU WATER COMPANY, and KAUPULEHU WASTE WATER COMPANY, Appellants-Appellants vs. RAY K. KAMIKAWA, DIRECTOR OF TAXATION, STATE OF HAWAII, Appellee-Appellee.

23348.Supreme Court of Hawaii.
July 12, 2000.

Appeal from the Tax Appeal Court.

Before MOON, C.J., LEVINSON, NAKAYAMA, RAMIL, and ACOBA, JJ.

ORDER DISMISSING APPEAL
Upon review of the record, it appears that: (1) the December 30, 1999 order granting summary judgment has not been reduced to a separate judgment, as required by Rule 58 of the Hawaii Rules of Civil Procedure; and, thus, (2) this appeal is premature and we lack jurisdiction. See Jenkins v. Cades Schutte Fleming Wright, 76 Haw. 115, 869 P.2d 1334 (1994); HRS § 232-8. Therefore,

IT IS HEREBY ORDERED that this appeal is dismissed for lack of appellate jurisdiction.