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