Hawaii Supreme Court January 30, 1973, 5254 (In Re Smart)

OPINION OF THE COURT BY

RICHARDSON, C.J.

The Director of Taxation (Director) brings this interlocutory appeal from an adverse decision by the tax appeal court on its motion to dismiss the complaint of Richard Smart (Taxpayer).

The sole issue is whether the tax appeal court has jurisdiction under HRS § 40-35 to entertain Taxpayer’s appeal.

The facts in this case are not in dispute.