MAUI GAS VENTURES LLC, Plaintiff-Appellee, v. DAIRY ROAD PARTNERS, a Hawaii limited partnership, and Glen Nakamura, Defendants-Appellants, and Department of Taxation, State of Hawaii, Defendant-Appellee, and John Does 1-10; Jane Does 1-10; DOE Partnerships 1-10; DOE Corporations 1-10; DOE Entities 1-10; DOE Governmental Units 1-10, Defendants and Maui Gas Ventures LLC, Plaintiff-Appellee, v. Dairy Road Partners, a Hawaii limited partnership, and Glen Nakamura, Defendants-Appellants, and Department of Taxation, State of Hawaii, Defendant-Appellee, and John Does 1-10; Jane Does 1-10; DOE Partnerships 1-10; DOE Corporations 1-10; DOE Limited Liability Entities 1-10; DOE Entities 1-10; DOE Governmental Units 1-10, Defendants and Maui Gas Ventures LLC, Plaintiff-Appellee, v. Dairy Road Partners, a Hawaii Limited Partnership, and Glen Nakamura, Defendants-appellants, and Department of Taxation, State of Hawaii, Defendant-Appellee, and John Does 1-10; Jane Does 1-10; DOE Partnerships 1-10; DOE Corporations 1-10; DOE Limited Liability Entities 1-10; DOE Entities 1-10; DOE Governmental Units 1-10, Defendants