Electronically Filed Supreme Court SCWC-XX-XXXXXXX 07-MAR-2023 09:15 AM Dkt. 22 ODAC

SCWC-XX-XXXXXXX IN THE SUPREME COURT OF THE STATE OF HAWAIʻI

IN THE MATTER OF THE TAX APPEAL OF JEFFREY S. LINDNER AND MOLOAʻA FARMS, LLC, Petitioners/Taxpayers-Appellants-Appellees.

CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS (CAAP-XX-XXXXXXX; CASE NO. 1TX141000241 (Consolidated with 1TX141000242; 1TX141000276, and 1TX141000277; 1TX151000326 and 1TX151000327)) ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI (By: Recktenwald, C.J., McKenna, and Eddins, JJ., Circuit Judge Viola in place of Nakayama, J., recused, and Circuit Judge Somerville in place of Wilson, J., recused) Petitioners/Taxpayers-Appellants-Appellees Jeffrey S.

Lindner and Moloaʻa Farms, LLC’s Application for Writ of Certiorari filed on January 27, 2023, is rejected.

DATED: Honolulu, Hawaiʻi, March 7, 2023. /s/ Mark E. Recktenwald /s/ Sabrina S. McKenna /s/ Todd W. Eddins /s/ Matthew J. Viola /s/ Rowena A. Somerville