                                                         Electronically Filed
                                                         Supreme Court
                                                         SCWC-XX-XXXXXXX
                                                         21-MAY-2019
                                                         11:43 AM

                          SCWC-XX-XXXXXXX

          IN THE SUPREME COURT OF THE STATE OF HAWAI‘I
________________________________________________________________

                 In the Matter of the Tax Appeal
                                of
          LEWIS W. POE, Petitioner/Taxpayer-Appellant,

                                 vs.

       CITY AND COUNTY OF HONOLULU, Respondent/Appellee.
________________________________________________________________

         CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS
               (CAAP-XX-XXXXXXX; CASE NO. 01-0143)

       ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI
 (By: Recktenwald, C.J., Nakayama, McKenna, Pollack, and Wilson, JJ.)

          Petitioner/Taxpayer-Appellant Lewis W. Poe’s
application for writ of certiorari filed on April 1, 2019, is
hereby rejected.
          DATED:   Honolulu, Hawai‘i, May 21, 2019.

                                /s/ Mark E. Recktenwald

                                /s/ Paula A. Nakayama

                                /s/ Sabrina S. McKenna

                                /s/ Richard W. Pollack

                                /s/ Michael D. Wilson
