In re: the Tax Appeal of Suganuma v. Goodman

Opinion

Electronically Filed Supreme Court SCWC-XX-XXXXXXX 12-FEB-2025 07:53 AM Dkt. 16 OGAC

SCWC-XX-XXXXXXX

IN THE SUPREME COURT OF THE STATE OF HAWAI‘I

IN THE MATTER OF THE TAX APPEAL of

GARY S. SUGANUMA,

DIRECTOR OF TAXATION, STATE OF HAWAI‘I, Respondent/Appellant-Appellee,

vs.

BLAKE GOODMAN and BLANCA GOODMAN, Petitioners/Appellees-Appellants.

CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS (CAAP-XX-XXXXXXX; CASE NO. 1TX151000221)

ORDER ACCEPTING APPLICATION FOR WRIT OF CERTIORARI (By: Recktenwald, C.J., McKenna, Eddins, Ginoza, and Devens, JJ.)

Petitioners Blake Goodman’s and Blanca Goodman’s Application for Writ of Certiorari, filed on December 12, 2024, is hereby accepted. IT IS FURTHER ORDERED that no oral argument will be heard in this case. Any party may, within ten days and pursuant

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to Rule 34(c) of the Hawai‘i Rules of Appellate Procedure, move for retention of oral argument. DATED: Honolulu, Hawai‘i, February 12, 2025. /s/ Mark E. Recktenwald /s/ Sabrina S. McKenna /s/ Todd W. Eddins /s/ Lisa M. Ginoza /s/ Vladimir P. Devens