                                                        Electronically Filed
                                                        Supreme Court
                                                        29598
                                                        19-OCT-2010
                                                        10:16 AM

                            NO. 29598

          IN THE SUPREME COURT OF THE STATE OF HAWAI#I


               In the Matter of the Tax Appeal of

 REEL HOOKER SPORTFISHING, INC., Petitioner/Plaintiff-Appellant,

                               vs.

            STATE OF HAWAI#I, DEPARTMENT OF TAXATION,
                 Respondent/Defendant-Appellee.

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    EXACT GAME FISHING, INC., Petitioner/Plaintiff-Appellant,

                               vs.

            STATE OF HAWAI#I, DEPARTMENT OF TAXATION,
                 Respondent/Defendant-Appellee.

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       FINEST KIND, INC., Petitioner/Plaintiff-Appellant,

                               vs.

            STATE OF HAWAI#I, DEPARTMENT OF TAXATION,
                 Respondent/Defendant-Appellee.



         CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS
            (CASE NOS. 07-0072, 07-0073, AND 07-0074)
        ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI
                 (By: Duffy, J., for the court1)

           Petitioners/Plaintiffs-Appellants Reel Hooker

Sportfishing, Inc., Exact Game Fishing, Inc., and Finest Kind,

Inc.’s application for writ of certiorari, filed on September 7,

2010, is hereby rejected.

           DATED:    Honolulu, Hawai#i, October 19, 2010.

                                   FOR THE COURT:

                                   /s/    James E. Duffy, Jr.

                                   Associate Justice

Dennis Niles and
Elizabeth E. Bray
for petitioners/
plaintiffs-appellants
on the application

Hugh R. Jones and
Damien A. Elefante,
Deputy Attorneys General,
for respondent/defendant-
appellee on the response




      1
        Considered by: Recktenwald, C.J., Nakayama, Acoba, and Duffy, JJ. and
Circuit Judge Kim, assigned by reason of vacancy.

                                      2
