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AREGGER v. STATE, DEPT. OF TAXATION

No. 30078.

243 P.3d 285 (2010)

Daniel AREGGER & Susan Rogers-Aregger, Appellants-Appellants, v. STATE of Hawai`i, DEPARTMENT OF TAXATION, Appellee-Appellee.

Intermediate Court of Appeals of Hawai`i.

November 18, 2010.

Attorney(s) appearing for the Case

Wing C. Ng, Honolulu, on the briefs, for Appellants-Appellants.

Hugh R. Jones, Kristie Cruz Chang, Deputy Attorneys General, on the briefs, for Appellee-Appellee.

FOLEY, PRESIDING J., FUJISE and LEONARD, JJ.

Opinion of the Court by FOLEY, Presiding J.

Appellants-Appellants Daniel Aregger and Susan Rogers-Aregger (the Areggers) appeal from the "Order Granting Appellee Director of Taxation, State of Hawaii's Motion to Dismiss (Filed April 21, 2009)" filed on August 26, 2009 in the Tax Appeal Court of the State of Hawai`i1 (tax appeal court). Appellee-Appellee Director of Taxation, State of Hawai`i, (the Director) filed a motion to dismiss the...

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