Electronically Filed Supreme Court SCWC-12-0000168 17-OCT-2013 09:27 AM

SCWC-12-0000168

IN THE SUPREME COURT OF THE STATE OF HAWAI'I

FINANCE FACTORS, LIMITED, a Hawai'i corporation, Respondent/Plaintiff/Counter-Claim Defendant/Appellee, vs. JOAN BIHN, Petitioner/Defendant/Counter-Claim Plaintiff/Appellant, and DEPARTMENT OF TAXATION, STATE OF HAWAI'I, Defendant/Appellee, and JOHN DOES 1-50, JANE DOES 1-50, DOE ENTITIES, Defendants/Appellees.

CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS

(CAAP-12-0000168; CIV. NO. 10-1-0211(2))

ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI

(By: Recktenwald, C.J., Nakayama, Acoba, McKenna, and Pollack, JJ.)

The application for writ of certiorari filed on

September 3, 2013 by Petitioner Joan Bihn is hereby rejected.

DATED: Honolulu, Hawai'i, October 17, 2013. Joan Bihn, /s/ Mark E. Recktenwald

pro se

/s/ Paula A. Nakayama

Keith Y. Yamada and

Andrew G. Odell, /s/ Simeon R. Acoba, Jr.

for respondent

/s/ Sabrina S. McKenna

/s/ Richard W. Pollack